All sections · Part VIII: Administration · Sub-Part IV: Accounting Records
176 董事对账目的审查
(1) 公司的董事可以 --
(a) 在他决定的合理时间内，免费检查公司的账目，并制作记录的副本或摘录。
(b) 要求该公司在14天内向其提供会计记录的原件或副本。
(2) 企业须遵守第(1)款的要求。
(3) 违反本条规定的公司即为犯罪，一经定罪，可处以不超过2.500美元的罚款。
(4)如果任何会计记录在违反本条规定的情况下没有提供给某一董事检查，则法庭可根据该董事的申请，命令检查或送达这些记录，并作出它认为合适的相关命令。
第九部分 公司财产的费用
(a) 在他决定的合理时间内，免费检查公司的账目，并制作记录的副本或摘录。
(b) 要求该公司在14天内向其提供会计记录的原件或副本。
(2) 企业须遵守第(1)款的要求。
(3) 违反本条规定的公司即为犯罪，一经定罪，可处以不超过2.500美元的罚款。
(4)如果任何会计记录在违反本条规定的情况下没有提供给某一董事检查，则法庭可根据该董事的申请，命令检查或送达这些记录，并作出它认为合适的相关命令。
第九部分 公司财产的费用
Translation for information only. Only the English original is legally binding.
Original wording (English, legally binding): 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.
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.
