The Co-operatives Act has strict record-keeping rules. A co-operative must keep the following documents at its registered office:

• Its constitution and any rules made separately from the constitution
• A minute book containing the minutes of all general meetings
• A minute book containing the minutes of all meetings of the board of directors
• Proper accounting records, including a record of the transactions between the co-operative and each member of the co-operative
• A list of its members with the following information for each members:
  • name and address
  • the date the person became a member
  • the date that the person’s membership came to an end (if this has happened)
  • the amount of membership fees paid
  • the number of membership shares held by the member
  • the number and amount of loans made to the member
• A register of its directors with the following information for each director, including both present and former directors:
  • name, address and ID number
  • the date the person became a director
  • the date that the person’s stopped being a director (if this has happened)
  • the name and address of any other co-operative, company or close corporation where a director acted as a director or a member, now or in the past
  • a register of all directors’ interests in contracts or other undertakings involving the co-operative