Corporations Act 2001

CHAPTER 2M - FINANCIAL REPORTS AND AUDIT

PART 2M.2 - FINANCIAL RECORDS

SECTION 291

291 SIGNPOSTS TO OTHER RELEVANT PROVISIONS
The following table sets out other provisions that are relevant to access to financial records.

Other provisions relevant to access to financial records
		members
1	section 247A	A member may apply to the Court for an order to inspect the records.
		auditor
2	section 310	The auditor has a right of access to the records.
		controllers
3	section 431	A controller of a corporation's property (for example, a receiver or receiver and manager) has a right of access to the records.
		ASIC
4	sections 28 to 39 of the ASIC Act	ASIC has power to inspect the records. It also has power under subsection 289(3) of this Act to call for the production of financial records kept outside this jurisdiction.