Where should records be kept?

• A. Registered office.
• B. Manufacturing site.
• C. Client's premises.
• D. Secretary's desk.

Answer: (A)

In a company, statutory records and official documents belong at the registered office because that address is the formal place for service of documents and for regulatory inspection. Keeping these records there ensures they are readily available to the registrar, auditors, and shareholders, and it provides continuity even if management changes. Storing them at a manufacturing site would make them less accessible for inspection and could complicate compliance. Holding records at the client’s premises could raise confidentiality and independence concerns and isn’t an official storage location. The secretary’s desk is not a secure or formal repository for mandatory records. Therefore, the registered office is the appropriate place.