What must a company maintain according to the regulatory framework?

In the regulatory framework governing businesses, the requirement for companies to maintain records that must be kept and registered encompasses a wide range of documentation that is critical for compliance with laws and regulations. This may include financial statements, tax returns, employment records, and other essential documentation that organizations are mandated to keep based on various industry laws and regulations.

Maintaining proper records is essential for several reasons: it ensures transparency, helps in accountability, and provides a clear audit trail, which can be crucial during regulatory inspections or audits. Registered records also serve the purpose of protecting the company and its stakeholders by demonstrating adherence to legal requirements.

While employee performance records, financial statements, and client interaction logs are also significant within the context of a business's operations, the overarching requirement to maintain and register a comprehensive set of records highlights the importance of thorough documentation practices in compliance with the regulatory framework. This makes option C the most encompassing and accurate choice.