Belize adopted a new accounting records preparation and retention law

Belize adopted a new accounting records preparation and retention law

On the 12th October 2013 the Accounting Records (Maintenance) Act (No. 18 of 2013) was published in the Belize Gazette.

According to the Act every entity shall, in addition to any records required to be kept or maintained under any other act or enactment, keep its accounting records within Belize at its Registered office or, as the case may be, at the office of its registered agent in Belize, or at such other place within or outside Belize as may be determined by its directors or other competent persons.

Provided that where the accounting records of an entity are kept outside Belize, such entity shall provide its Registered Agent in Belize, with a written record of the physical address of the place where the accounting records are kept and notify the registered agent of any change thereto within fourteen (14) days.

The accounting records required to be kept under this Act shall be accurate and reliable and shall explain and document all financial transactions so as to enable each financial transaction of the entity to be properly understood, to enable the financial position of the entity to be determined with reasonable accuracy at any time.



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