Companies Act 2014 section 684

Inspection of books by creditors and contributories

Section 684 deals with the right of creditors and contributories to inspect a company's accounting records, books and papers during a winding up, subject to a court order.

• After a winding-up order is made or a voluntary winding up begins, the court may permit creditors or contributories to inspect the company's accounting records, books and papers if it considers it fair to do so.
• Inspection is limited strictly to what the court has authorised — creditors and contributories may not go beyond the scope of the court's order.
• This section applies to both court-ordered and voluntary windings up, extending the scope of the original provision under the Companies Act 1963.
• The section does not restrict any statutory rights of the Government, a Minister of the Government, or any person acting under their authority, nor does it limit the powers of any person under Part 13 of the Act.