Corporate Records and Reports. Filing.


2.To be continued.



A corporation commonly or ordinarily speaks through its records. The records of a corporation encompass the transcript of its charter or articles of incorporation and bylaws, the minutes of its meetings, the books containing the accounts of its official doings, and the written evidence of its contracts and business transactions. They are the property of the corporation, not of the officers or employees or the original promoters.
Generally, statutes required the keeping of records. In may instances, prescribe what records and books must be kept and where they must be kept. In the absence of statutory provisions on the subject, the stockholders or or directors of a corporation may prescribe the person who is to have custody of the corporate books, papers, and records.


To be continued.


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