Companies Act 2014 section 751

Order for inspection of books or documents of company in liquidation

Section 751 empowers the court, on application by the Corporate Enforcement Authority, to order the inspection of books or documents belonging to a company that is being wound up.

• The Corporate Enforcement Authority may apply to the court for an order to inspect books or documents held by a company in liquidation.
• The company, its officers, and the liquidator must provide the Authority with access to books, documents, and facilities needed for inspection or copying.
• All reasonable assistance must be given to the Authority in connection with its inspection of the books or documents.
• This section does not limit or exclude any existing statutory rights of the Government, a Minister of the Government, or anyone acting on their authority.