Reconcile the underlying documents before choosing between two indexes of the same company resolutions. An index helps locate evidence; it cannot establish that a resolution was passed or change the contents of a signed record.

Compare coverage and references
Record who maintains each index, the period covered and its last update. Compare resolution dates, subjects, document references, signing status and storage locations. Separate a missing document from a document that appears under a different reference.
Prepare a cross-reference table for entries that point to the same instrument. Keep the original indexes unchanged during the comparison. Similar titles may refer to different decisions, while different titles may describe the same decision.
Resolve conflicts at document level
For example, one index numbers an approval as 24 and the other as 27. Retrieve both referenced files and check their actual contents, company identity and execution evidence. Do not renumber signed originals merely to make the lists agree.
Ask the secretary to assess entries whose status or scope remains uncertain. A historical gap may need further evidence or advice. Record an unresolved item explicitly rather than treating a blank cell as confirmation that nothing occurred.
Maintain one controlled route
Agree the index owner and review process after the reconciliation. Retain a dated record of the cross-references and which index will receive future updates. If an old index is retained for reference, label its coverage and direct users to the maintained version.
Check a sample of links after moving or renaming folders. Keep access to confidential records restricted to the appropriate users. The useful outcome is a reliable route to genuine company records, with outstanding evidence gaps still visible.
Related practical guidance
For the surrounding records and responsibilities, see maintaining statutory records, the company secretary role, company recordkeeping.
Official guidance: ACRA company guidance.
Help with your company records
For corporate secretarial and company administration support, contact Raffles Corporate Services at [email protected] or WhatsApp +65 8501 7133. Tell us which records or process need attention so we can discuss the relevant next steps.
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