In general, a partnership should, at a minimum,, keep those books and records necessary to enable the partners to determine their share of the profits and losses, as well as their rights on withdrawal. An action for an accounting provides an adequate remedy in the event adequate records are not kept. The partnership must also maintain any books and records required by state or federal taxing or other governmental authorities.

2. Under subsection (b), partners are entitled to access to the partnership books and records. Former partners are expressly given a similar right, although limited to the books and records pertaining to the period during which they were partners. The line between partners and former partners is not a bright one for this purpose, however, and should be drawn in light of the legitimate interests of a dissociated partner in the partnership. For example, a withdrawing partner's liability is ongoing for pre-withdrawal liabilities and will normally be extended to new liabilities for at least 90 days. It is intended that a former partner be accorded access to partnership books and records as reasonably necessary to protect that partner's legitimate interests during the period his rights and liabilities are being wound down.

The right of access is limited to ordinary business hours, and the right to inspect and copy by agent or attorney is made explicit. The partnership may impose a reasonable charge for furnishing copies of documents. Accord, RULPA § 105(b).

A partner's right to inspect and copy the partnership's books and records is not conditioned on the partner's purpose or motive. Compare RMBCA Section 16.02(c)(l) (shareholder must have proper purpose to inspect certain corporate records). A partner's unlimited personal liability justifies an unqualified right of access to the partnership books and records. An abuse of the right to inspect and copy might constitute a violation of the obligation of good faith and fair dealing for which the other partners would have a remedy. See Sections 404(d) and 405.

Under Section 103(b)(2), a partner's right of access to partnership books and records may not be unreasonably restricted by the partnership agreement. Thus, to preserve a partner's core information rights despite unequal bargaining power, an agreement