What statutory records must a Samoa company keep?
A Samoa company must maintain a register of members (shareholders), a register of directors, a register of charges (mortgages and other encumbrances over company assets), minutes of directors’ and shareholders’ meetings and resolutions, and financial records sufficient to show and explain the company’s transactions and financial position. Where applicable, a register of beneficial owners (UBOs) must also be kept in accordance with beneficial ownership rules.