Companies Act 2014 section 670

Attendance of officers of company at meetings

Section 670 empowers the court to compel company officers to attend certain meetings during a winding-up so they can provide information about the company.

• The court may order any officer of the company to attend meetings of creditors, contributories, members, or a committee of inspection
• An application for such an order may be made by the Corporate Enforcement Authority or the liquidator, or the court may act on its own initiative
• The purpose of the officer's attendance is to give information about the company's trade, dealings, affairs, or property
• The scope of this provision extends to both court-ordered and voluntary windings-up