377. Where and for how long records to be kept
(1) A company's accounting records—
(a) must be kept at its registered office or such other place as the directors think fit, and
(b) must at all times be open to inspection by the company's officers.
(2) If accounting records are kept at a place outside the Abu Dhabi Global Market, accounts and returns with respect to the business dealt with in the accounting records so kept must be sent to, and kept at, a place in the Abu Dhabi Global Market, and must at all times be open to such inspection.
(3) The accounts and returns to be sent to the Abu Dhabi Global Market must be such as to—
(a) disclose with reasonable accuracy the financial position of the business in question at intervals of not more than six months, and
(b) enable the directors to ensure that the accounts required to be prepared under this Part comply with the requirements of these Regulations.
(4) Accounting records that a company is required by section 375 (duty to keep accounting records) to keep must be preserved by it for ten years from the date on which they are made.
(5) Subsection (4) is subject to any provision contained in other regulation or law applicable in the Abu Dhabi Global Market.