Companies Act 2014 section 558ZT

Production of documents and evidence

Section 558ZT sets out the powers of a process adviser appointed to an eligible small or micro company to require the production of documents and the giving of evidence by officers, agents, directors, and third parties.

• Officers and agents of the company (including past ones) must hand over all relevant books and documents, attend before the process adviser when required, and give all reasonable assistance
• Third parties who may hold information about the company's affairs can also be compelled to produce documents, attend meetings, and cooperate with the process adviser
• Where a director is suspected of using a bank account for undisclosed transactions or misconduct, the process adviser can demand all documents relating to that account
• If any person refuses to cooperate, the process adviser can certify that refusal to the court, which may then order compliance or, alternatively, excuse the person from a particular requirement

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