Companies Act 2014 section 790

Restriction on disclosure of information, books or documents

Section 790 restricts the publication or disclosure of information, books or documents about a company that have been obtained through the Corporate Enforcement Authority's investigative powers.

• Information, books or documents obtained under the Authority's powers to compel production or to enter and search premises must not be published or disclosed without proper authorisation.
• Disclosure is permitted where the company itself consents to the publication or disclosure of the material.
• The Corporate Enforcement Authority may authorise disclosure where it considers this is required for certain specified purposes set out in section 791, or where disclosure is made to a competent authority listed in section 792.
• Anyone who publishes or discloses such information in breach of these restrictions commits a category 2 offence, which carries significant penalties.