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.


 

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