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The Seychelles: keeping of accounting records – amendments already


In accordance with the amendments to the International Business Companies Act of 1994 published on December 27th 2011, every company registered in the Seychelles should have made arrangements regarding the place where the company keeps its documents and records relating to its operations and business transactions within 3 months of the date of publication. Every company should have defined that place within the islands, or elsewhere in the world, where the documents can be found. As interpretation of the law also proved difficult for the service providers, it was unrealistic to expect clients to respond in time, and the 3-month deadline was clearly too short. Therefore, the registrar of companies (Seychelles International Business Authority) issued guidelines in which it allowed a period of grace until December 31st 2012 for companies to meet the requirements, agreeing not to make inspections before then.

Related jurisdictions:
Seychelles - IBC