News / Belize Important Announcement: Maintenance of Accounting Records
Please note that based on the provisions of the Accounting Records (Maintenance) Act (No. 18 of 2013), every Belize entity is required to keep its accounting records at one of the following locations:
  1. At its Registered Office; or
  2. At the office of tits Registered Agent in Belize; or
  3. At such other place within or outside Belize as may be determined by its directors or other competent persons.
In the case that the accounting records of a Belize entity are kept outside Belize, the entity is required to provide its Belize Registered Agent with a written record of the physical address of the place(s) where the accounting records are kept and notify the Belize Registered Agent of any change to such within 14 days.

The accounting records required by the Act have to be accurate and reliable, and shall explain and document all financial transactions in order to be able to properly construct and understand each financial transaction of the entity so as to determine with reasonable accuracy the financial position of the entity at any time, and also to enable the preparation of financial statements for such entities.

In order to comply with the new legislation, every entity is required to confirm ion in writing the location of their accounting records and provide it to their Registered Agent.

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