North Carolina General Statutes 55-16-01. Corporate records
(a) A corporation shall maintain the following records:
(1) Its articles of incorporation as currently in effect.
Terms Used In North Carolina General Statutes 55-16-01
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- following: when used by way of reference to any section of a statute, shall be construed to mean the section next preceding or next following that in which such reference is made; unless when some other section is expressly designated in such reference. See North Carolina General Statutes 12-3
(2) Its bylaws as currently in effect.
(3) All written communications within the past three years to shareholders generally.
(4) Minutes of all meetings of, and records of all actions taken without a meeting by, its shareholders, its board of directors, and board committees established under section N.C. Gen. Stat. § 55-8-25.
(5) A list of the names and business addresses of its current directors and officers.
(6) Its most recent annual report delivered as required by N.C. Gen. Stat. § 55-16-22.
(b) A corporation shall maintain all annual financial statements prepared for the corporation for its last three fiscal years, or each year of its existence if shorter than three years, and any audit or other reports with respect to the financial statements.
(c) A corporation or its agent shall maintain a record of its current shareholders, in alphabetical order by class of shares showing the number and class of shares held by each shareholder.
(d) A corporation shall maintain accounting records in a form that permits preparation of its financial statements.
(e) A corporation shall maintain the records specified in this section in a manner so that they may be made available for inspection within a reasonable time. (1901, c. 2, ss. 38, 45; Rev., ss. 1180, 1181; C.S., s. 1170; G.S., s. 55-107; 1955, c. 1371, s. 1; 1969, c. 751, s. 14; 1989, c. 265, s. 1; 1997-475, s. 6.6; 2021-106, s. 6(a).)