When an accountant requests the minutes book, it's helpful to first determine which corporate documents or information are necessary for their work. It's not always necessary to provide them with the entire book.
Depending on the tasks he has to perform, the accountant may need to consult, among other things:
Before submitting the requested documents, it is recommended to verify that the minutes book and the relevant registers accurately reflect the company's situation.
If certain documents are missing or if transactions have not been properly documented, a regularization may be necessary. However, this regularization must reflect, as of the date of the regularization, the decisions and transactions that actually took place; it is not simply a matter of retroactively creating documents as if they had been prepared at the time of the events.
When the minutes book is kept by a notary or lawyer, it may also be possible to ask them to transmit the necessary corporate documents to the accountant, according to the appropriate authorizations.
In summary , when an accountant requests the minutes book, it's best to determine which documents they actually need, verify that they are up-to-date, and update the corporate documentation as necessary. It's not always required to provide the entire minutes book.