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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
1section 247AA member may apply to the Court for an order to inspect the records.
  auditor
2section 310The auditor has a right of access to the records.
  controllers
3section 431A controller of a corporation's property (for example, a receiver or receiver and manager) has a right of access to the records.
  ASIC
4sections 28 to 39 of the ASIC ActASIC 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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