# Companies Act 1948, Paragraph 124


The books of account shall be kept at the registered office of the company, or, subject to section 147 (3) of the Act, at such other place or places as the directors think fit, and shall always be open to the inspection of the directors.

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Source: https://www.legislation.gov.uk/ukpga/Geo6/11-12/38/schedule/FIRST/paragraph/124 (the official version)
Page: https://openlegislation.uk/companies-act-1948/schedule-FIRST/paragraph-124
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.