The National Directory of Certified Public Accountants

Ask A CPA - Incorporation Services

In The Incorporation Process , What Is The Minute Book ?

The corporation's minute book is where various important records are kept. It should include the Bylaws, Articles of Incorporation, and minutes covering all meetings and actions by the Board of Directors and shareholders. The minute book must be kept current and contain pertinent, necessary documentation. The minute book should be stored at the corporations registered office.

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