Companies Act 2014 section 671

Power of court to summon persons for examination

Section 671 empowers the court to summon and examine individuals in connection with a company that is being wound up, in order to obtain information, recover property, and compel the production of records.

• The court may summon company officers, suspected debtors, persons holding company property, or anyone capable of providing information about the company's formation, trade, dealings, affairs or property.
• Summoned persons can be examined under oath, required to produce accounting records and documents, and ordered to submit written statements of their transactions with the company.
• A person examined cannot refuse to answer questions on the grounds of self-incrimination, though answers given cannot be used in criminal prosecutions against them (except for perjury).
• Failure to attend an examination or comply with the court's requirements constitutes contempt of court, and the court may order the arrest and detention of the person and the seizure of their books and personal property.