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Article 1805

The partnership books shall be kept, subject to

any agreement between the partners, at the principal
place of business of the partnership, and every
partner shall at any reasonable hour have access to
and may inspect and copy any of them
Duty to keep partnership books
it is the managing or active partner’s duty (or any
particular partner given the duty for record-keeping)
to keep true and correct books showing the accounts
of the firm. Books should be open for inspection to all
members of the firm at all times.
the partners would be presumed to have
knowledge of the contents of the partnership books
and the said books must accurately state the
accounts of the partnership.
Rights with respect to partnership books
Every partner is a co-owner of the properties of
the partnership including the partnership books.
Subject to any agreement to the contrary, the
partnership books should be kept at the principal
place of business as every partner has a right to
inspect and copy them at any reasonable time even
after dissolution. This right of true and full
information of all things concerning with the
partnership is granted to all the partners. (Art. 1806)
Access to partnership books at any reasonable
It is declared in Article 1805 that the rights of the
partners to the books of the partnership can be
exercised at “any reasonable hour.”
It means reasonable hours on business days
throughout the year and not only during some
arbitrary period of a few days chosen by the
managing partners.
Though the partner’s inspection right are not
absolute, he can be restrained for using the
information for other purposes other that those of
the partnership.