‹ 374. Companies excluded from being treated as micro-entities 375. Duty to keep accounting records › CHAPTER 2 ACCOUNTING RECORDS 375. Duty to keep accounting records 376. Duty to keep accounting records: contravention 377. Where and for how long records to be kept 378. Where and for how long records to be kept: contraventions ‹ 374. Companies excluded from being treated as micro-entities 375. Duty to keep accounting records ›