Law-ca final - inspection of books by agent of dir

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15 September 2014 whether books of accounts can be inspected by the agent of director as per companies act,2013???

CS Mitesh Mehta

CS Mitesh Mehta (Expert)
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16 September 2014 No.

Books of accounts, financial statements and relevant books etc are open for inspection for thedirectors of the company.(Section 128(3) of the Companies act, 2013)

wheras inspection of books of accounts in respect of subsidiary company of the company is allowed by a person authorized by board resolution (Provisio to section 128(3))

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