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Right to Inspection of the Books of Accounts of the Company

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
Director of the company
At any time during business hours of the company
Section 128(3)
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
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)
Advisory committee
At a reasonable time during the liquidation of the company
Section 287(4)
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.

shareholders right to inspect books of accounts