COMPANIES ACT 1963 - SECT 378 Form of registers, minute books and books of account.
378.—(1) Any register, index, minute book or book of account required by this Act to be kept by a company or by the registrar of companies may be kept either by making entries in bound books or by recording the matters in question in any other manner.
(2) Where any register, index, minute book or book of account to be kept by a company is not kept by making entries in a bound book but by some other means, adequate precautions shall be taken for guarding against falsification and facilitating its discovery, and where default is made in complying with this subsection, the company and every officer of the company who is in default shall be liable to a fine not exceeding £50.
Ireland - Company Formations & Company Documents
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