Companies Act 2014 section 446

Director of Corporate Enforcement may request production of receiver's books

Section 446 empowers the Corporate Enforcement Authority to require a receiver to produce their books for examination and to cooperate with any related enquiries.

• The Authority may request a receiver to produce books for examination, whether relating to a specific receivership or all receiverships undertaken by that receiver, and must specify the reason for the request.
• A receiver who receives such a request must hand over the books, answer questions about their content and the conduct of the receivership(s), and provide all reasonable assistance to the Authority.
• The Authority cannot request books relating to a receivership that concluded more than six years before the date of the request.
• A receiver who fails to comply with the request or to answer questions and provide assistance commits a category 3 offence.