Section 375: Place, duration and form of records.

(1) The accounting records of a company shall be kept at its registered office or such other place in Nigeria as the directors think fit, and shall at all times be open to inspection by the officers of the company.
(2) Subject to any direction with respect to the disposal of records given under winding-up rules made under section 732 of this Act, accounting records which a company is required by section 374 of this Act to keep are preserved by it for six years from the date on which they were made.
(3) company may, in addition to original hard copies, keep electronic copies or registers of any document or record it is obliged to keep or maintain under this Act, and where a company chooses to maintain electronic copies or registers of its documents or records, the company shall give sufficient consideration to the quality of the hardware and software to be used, and technical specifications such as protocol, security, anti-virus protection or encryption.