Document ID: chunk:federal_register_of_legislation:C2004A03231:body:0:p54
Version: federal_register_of_legislation:C2004A03231
Segment Type: other
Provision Reference: 
Character Range: 134833–137643

copies of, or take extracts from, the books of the company or such of the books of the company as are specified in the order; and
     (d) make such other order or orders (if any) as it thinks fit including, without limiting the generality of the foregoing, an order relating to the use that may be made of the information disclosed to the member by the registered company auditor or the duly qualified legal practitioner as a result of the inspection.

"(2) The right of a member of a company to apply for an order under sub-section (1) is in addition to and not in derogation of any right in relation to the inspection of books of a company that a member of a company has under any other law.

Disclosure of information
"265c. A registered company auditor, or a duly qualified legal practitioner, who inspects books of a company pursuant to an order of the Court under section 265b shall not disclose to a person other than—
     (a) the member of the company on whose application the order was made; or
     (b) an employee, or a member or acting member, of the Commission,
information acquired in the course of the inspection.".

Interpretation
78. Section 266 of the Principal Act is amended—
     (a) by omitting from sub-section (1) the definition of "accounts" and substituting the following definition:
         "'accounts' means profit and loss accounts and balance-sheets and includes—
             (a) statements, reports and notes, other than auditors' reports and directors' reports, attached to or intended to be read with any of those profit and loss accounts or balance sheets; and
             (b) in a case where the directors of a company—
                (i) are required by sub-section 269 (3a) to cause a cash statement relating to a financial year of the company to be made out; or
                (ii) not being required by sub-section 269 (3a) to cause a cash statement relating to a financial year of the company to be made out, cause such a cash statement to be made out for the purpose of laying it before the next annual general meeting of the company,
             that cash statement;";
     (b) by inserting after the definition of "Board" in sub-section (1) the following definition:
         "'cash statement' means a statement of cash movements;";
     (c) by omitting from sub-section (1) the definition of "group accounts" and substituting the following definition:
         "'group accounts', in relation to a holding company, means—
             (a) a set of consolidated accounts for the group of companies of that holding company;

             (b) 2 or more sets of consolidated accounts together covering that group;
             (c) separate accounts for each corporation in that group; or
             (d) a combination of one or more sets of consolidated accounts