Companies Act 2014 section 284

Access to accounting records

Section 284 sets out who may inspect a company's accounting records and under what conditions such access must be provided.

• A company must make its accounting records available in an official language of the State for inspection, free of charge, at all reasonable times by officers and other persons legally entitled to inspect them.
• Where records are kept in non-written form (for example, electronically), the company must convert them into written form in an official language of the State, at no charge, if requested by an entitled person.
• Members who are not directors have no automatic right to inspect financial statements or accounting records unless that right is granted by statute, the company's constitution, a decision of the directors, or a resolution at a general meeting.
• The directors must determine from time to time whether, to what extent, and under what conditions the company's financial statements and accounting records will be open for inspection by members who are not directors.