These are books statutorily required to be kept by a Company at all times for various purposes in the course of the company’s business transactions. The statutory books are:

1. Register of Members – Section 109 and 110 of CAMA
2. Index of Members – Section 85 of CAMA
3. Register of Substantial Interest in Shares – Section 111 of CAMA
4. Register of Charges – Section 216 of CAMA
5. Register of Debenture Holders – Section 218 of CAMA
6. Minutes Book
7. Register of Directors’ Share Holdings – Section 301 of CAMA
8. Register of Directors and Secretaries – Section 318 of CAMA
9. Accounting Records – Section 374 of CAMA