176 Inspection of accounting records by directors

(1) A director of a company may —
accounting records
by directors
(a) at any reasonable time specified by him, inspect the accounting
records of the company without charge and make copies of or
take extracts from the records;

(b) require the company to provide originals or copies of the
accounting records to it within 14 days.

(2) A company shall comply with a request under subsection (1).

(3) A company that contravenes this section commits an offence and is liable
on conviction to a fine not exceeding US$2,500.

(4) In the case of accounting records not being made available for inspection
by a director in contravention of this section, on the application of that
director the Court may by order compel inspection or delivery of such
records and make such related orders as it thinks fit.