Who can inspect the books of accounts of company?
The Books of Account of a company shall be open to inspection to the following:
Sl. No.
|
Inspection
by
|
Time of
Inspection
|
Companies
Act, 2013
|
1.
|
Director
of the company
|
At any
time during business hours of the company
|
Section
128(3)
|
2.
|
Registrar
of Companies (ROC) / Central Govt.
|
At such
time as RoC may specify in the notice served on the company
|
Section
206(3)
Section
207
|
3.
|
Creditors
and contributories
|
At any
time after the making of an order for the winding up of a company by the
Tribunal
|
Section
294(4)
Section
346(1)
|
4.
|
Advisory
committee
|
At a
reasonable time during the liquidation of the company
|
Section
287(4)
|
5.
|
Tribunal
(NCLT)
|
At any
time during company liquidation
|
Section
294(3)
|
Can shareholders inspect books of accounts?
The members of the company are not vested with any such right to inspect the books of account anywhere specifically in the Companies Act, 2013.
However, the articles of the company can provide for such right of inspection for its shareholders and the timing for it.
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