Companies Act 2014 section 778

Power of Director to require company to produce books or documents

Section 778 gives the Corporate Enforcement Authority the power to direct any company to produce specified books or documents at a stated time, place and in a stated manner, subject to the conditions set out in section 779.

• The Corporate Enforcement Authority may issue a formal direction to any company requiring it to produce books or documents.
• The direction must specify which books or documents are to be produced.
• The direction must also specify the time, place and manner of production.
• This power is subject to the conditions and limitations set out in section 779, which defines the circumstances in which the power may be exercised.