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172.   Right to inspect

Revised Laws of Saint Lucia (2022)

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172.   Right to inspect

  1.  

    (1)   Upon the demand of an auditor of a company, the present or former directors, officers, employees or agents of the company shall furnish to the auditor—

    1.  

      (a)     such information and explanations; and

    1.  

      (b)     such access to records, documents, books, accounts and vouchers of the company or any of its subsidiaries,

as are, in the opinion of the auditor, necessary to enable him or her to make the examination and report required under section 171 and that the directors, officers, employees or agents are reasonably able to furnish.

  1.  

    (2)   Upon the demand of an auditor of a company, the directors of the company shall—

    1.  

      (a)     obtain from the present or former directors, officers, employees or agents of any subsidiary of the company the information and explanations that the directors, officers, employees and agents are reasonably able to furnish, and that are, in the opinion of the auditor, necessary to enable him or her to make the examination and report required under section 171; and

    1.  

      (b)     furnish the information and explanations so obtained to the auditor.

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