Companies Act 2014 section 526

Production of documents and evidence

Section 526 sets out the broad powers of an examiner to require the production of documents and evidence from officers, agents and other persons connected with a company under examination, and provides for court enforcement where individuals refuse to cooperate.

• Officers and agents (including past ones, and encompassing bankers, solicitors, auditors, accountants and other professional advisers) must produce all relevant books and documents, attend before the examiner when required, and give all reasonable assistance
• The examiner can also compel third parties who may hold information about the company's affairs to produce documents, attend meetings, and cooperate, and can investigate directors' bank accounts where undisclosed transactions or misconduct are suspected
• The examiner may examine any relevant person on oath, either orally or by written questions, and may require the person to sign a written record of their answers
• If anyone refuses to cooperate, the examiner may certify that refusal to the court, which can then investigate the matter and make whatever order it sees fit, including compelling compliance or excusing the person from a particular request