Companies Act 2014 section 784

Powers ancillary to power to require production of books or documents

Section 784 sets out the additional powers available to the Corporate Enforcement Authority when it has required a company or other person to produce books or documents under section 778 or section 780.

• When books or documents are produced, the Authority may take copies of or extracts from them.
• When books or documents are produced, the Authority may require explanations from the person who produced them, any current or former officer of the company, or any current or former employee (including professional advisers and consultants).
• When books or documents are not produced, the Authority may require the person who was asked for them to state, to the best of their knowledge and belief, where the books or documents are located.
• The Authority may require the company or any of the persons mentioned above to give all reasonable assistance in connection with an examination of the books or documents in question.