456Place where accounting records to be kept

1. Accounting records required to be kept by this subpart must be kept—

2. at the registered office of the FMC reporting entity (if any); or
3. at another place that the directors of the FMC reporting entity think fit.

4. The accounting records may be kept at a place outside New Zealand only if there are sent to, and kept at a place in, New Zealand documents in respect of the business dealt with in those accounting records that will enable the preparation in accordance with this Act of—

5. the financial statements of the FMC reporting entity and any registered scheme referred to in section 455; and
6. any other document annexed to any of those statements that gives information that is required by any enactment.