Section 206 — Companies Act 1993: Access to information

206 Access to information (1) The board of a company must ensure that an auditor of a company has access at all times to the accounting records and other documents of the company. (2) An auditor of a company is entitled to require from a director or employee of the company such information and explanations as he or she thinks necessary for the performance of his or her duties as auditor. (3) If the board of a company fails to comply with subsection (1) of this section, every director commits an offence and is liable on conviction to the penalty set out in section 374(2) of this Act. (4) A director or employee who fails to comply with subsection (2) of this section commits an offence and is liable on conviction to the penalty set out in section 373(2) of this Act. (5) It is a defence to an employee charged with an offence against subsection (4) of this section if he or she proves that— (a) He or she did not have the information required in his or her possession or under his or her control; or (b) By reason of the position occupied by him or her or the duties assigned to him or her, he or she was unable to give the explanations required,—

as the case may be. Compare: 1955 No 63 s 166(3), (5)