Code of the District of Columbia

§ 31–4440. Manner of keeping books, records, accounts, and vouchers.

Every domestic company shall keep its books, records, accounts, and vouchers in such manner that its financial condition can be ascertained and so that its financial statements filed with the Commissioner can be readily verified.


(June 19, 1934, 48 Stat. 1154, ch. 672, ch. III, § 39; May 21, 1997, D.C. Law 11-268, § 10, 44 DCR 1730; Mar. 24, 1998, D.C. Law 12-81, § 24(c), 45 DCR 745.)

Prior Codifications

1981 Ed., § 35-637.

1973 Ed., § 35-539.

Section References

This section is referenced in § 31-1503 and § 31-3503.

Cross References

Hospital and medical services corporations, applicability of this section, see § 31-3503.

Managing general agents, retention of contract records, see § 31-1503.