Companies Act 2007 · As enacted · Part VII · Management and Administration Registered Office
164. Auditor’s access to information
Official English translation. The Sinhala text prevails.
Official translationFrom Department of Government Printing, unchanged
The board of a company shall ensure that an auditor of a company has access at all times to the accounting records and other documents of the company.
An auditor of a company is entitled to require from a director or employee of the company, such information and explanations as he thinks necessary for the performance of his duties as auditor.
Where the board of a company fails to comply with subsection (1), every director of the company who is in default shall be guilty of an offence and be liable on conviction to a fine not exceeding one hundred thousand rupees.
A director or employee who fails to comply with subsection (2) or provides false information, shall be guilty of an offence and be liable on conviction to a fine not exceeding one hundred thousand rupees.
It is a defence to an employee charged with an offence under subsection (4), if he proves that—
he did not have the information required in his possession or under his control; or
by reason of the position occupied by him or the duties assigned to him, he was unable to give the explanations required.
Part VIII
Amalgamations
Part IX
Compromises with Creditors
Part X
Approval of Arrangements, Amalgamations, and Compromises by Court
Part XI
Provisions Relating to Offshore Companies
Part XII
Winding Up
Part XIII
Administrators Appointment of Administrator
Part XIV
Floating Charges
Part XV
Receivers and Managers
Part XVI
Registrar-General of Companies and Registration Appointment of Officers
Part XVII
Application of Act to Existing Companies
Part XVIII
Overseas Companies
Part XIX
Advisory Commission
Part XX
Companies Disputes Board
Part XXI
Offences Miscellaneous Offences
Part XXII
Miscellaneous Prohibition of Partnership with More Than Twenty Members
Part XXIII