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Books and Registered

The company must have a Belizean registered office and a Belizean registered agent who can be a barrister, solicitor, attorney-at-law, certified accountant, a licensed financial institution, or a fit and proper person designated for this purpose by the Minister of Companies and licensed under the International Financial Services Commission Act to provide such services.

A Belizean IBC must keep whatever accounts and records the directors consider necessary or desirable to reflect the company’s financial position.

To register a Belizean IBC with up to 50,000 United States dollars authorized capital has no requirements that IBC’s hold annual general meetings, be audited, or disclose financial statements.

An IBC must keep at all times, in the Registered Office of the company:

  1. Minutes of each meeting of:
    1. Board of Directors,
    2. Shareholders,
    3. Director’s committee, and
    4. Officers and Members.
  2. Resolutions of meetings of the
    1. Directors,
    2. Shareholders,
    3. Director’s committee, and
    4. Officers and Members.

Books, minutes of directors, members, and committee meetings, and copies of resolutions can be kept either at the registered office or some other place.

These records are open to inspection by shareholders but not the public. The Act is noteworthy for not requiring auditing of accounts, filing them with the Registrar, or any other public disclosure.

A copy of all resolutions amending the Memorandum and/or Articles of Association needs to be filed in the Registry. The Registrar shall retain and file said copies.