3.2 Requirements of Keeping the Books of Account

The statutory books' shelf (the exam's list): the books of account proper (the cash-and-accrual records — the double-entry's discipline; the Nepali-and-IFRS-compliant faces) at the registered office's-or-the proper place; the statutory registers (the members' register (LAW5404's transfer faces), the directors'-and-secretaries'-and-auditors' registers, the charges'-register, the substantial-shareholdings' faces) — the OCR's-and-members' inspection rights; the minutes' books (2.8); and the preservation's periods (the Act's-and-the-records-law's floors — the destruction's bar while the duties live). The false-and-fictitious books' prohibition (the fraud's documentary base — the punishment's faces of 3.11).