Section 282, The Companies Act, 2009

(1) The accounting records of a company shall be kept atits registered office or such other place in Sierra Leone as the directors think fit, and shall at all times be open to inspection by the officers of (2) Subject to any direction with respect to the disposal of records given under this Act accounting records which a company is required by section 281 to be kept shall be preserved by it for a period of 6 years from the date on which they were made. 299. or 300, every officer of the company who is in default shall be guilty of an offence unless he shows that he acted honestly and that in the circumstances in which the business of the company was carried on, the default was excusable. (2) An officer of a company shall be guilty of an offence if he fails to take all reasonable steps for securing compliance by the company with section 300 or has intentionally caused any default by the company under it. (3) A person guilty of an offence under this section, shall be liable to a fine not exceeding Le5,000,000. Company’s accounting reference periods and financial year