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Robert
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The Minute Book is an organizational binder for all of your important corporate documents. It has divisions for different types of documentation as well as some blank standard forms that you should have in order to fulfill the requirements of typical incorporation legislation, and to meet the expectations of financial institutions and prospective investors. It is not mandatory to have a specific type of minute book, however, you should have a minute book on-hand at your corporate registered address at all times to verify important corporate information to government authorities in instances of an audit or other circumstances that would necessitate it.