Companies Act 2014 section 758

Report of inspectors appointed under section 747(1) or 748(1)

Section 758 sets out the reporting obligations of court-appointed inspectors who have been appointed to investigate a company's affairs, including their duty to produce interim and final reports and their ability to alert the court to potential criminal offences.

• Court-appointed inspectors may make interim reports to the court during an investigation, and must do so if the court directs them to.
• On completion of the investigation, inspectors must submit a final report to the court.
• At any stage during the investigation, an inspector may informally notify the court of matters suggesting a criminal offence has been committed, without needing to prepare a formal interim report.
• This provision ensures the court is kept informed throughout the investigation process and can act promptly where potential offences come to light.