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Section 226: Inspection of company records by shareholders

Companies Act · PART XIV: ACCOUNTING RECORDS AND AUDIT

consolidated text (as at 2018, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

226. Inspection of company records by shareholders (1) A company shall, in addition to the records available for public inspection, keep the records specified in subsection (2) and make them available for inspection, in the manner specified in section 227, by a shareholder of the company, or by a person authorised in writing by a shareholder for the purpose, who serves on the company written notice of intention to inspect the records. (2) The records to be made available for inspection under subsection (1) shall be— (a) minutes of all meetings and resolutions of shareholders; (b) copies of written communications to all shareholders or to all holders of a class of shares during the preceding 7 years, including annual reports, financial statements, and group financial statements; (c) certificates given by directors under this Act; and (d) the interests register of the company, where it has one.

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