Explanatory Notes

Companies Act 2006

2006 CHAPTER 46

8 November 2006

Commentary

Part 15: Accounts and Reports

Chapter 11: Revision of Defective Accounts and Reports
Section 459: Power of authorised person to require documents, information and explanations

704.This section re-enacts section 245F of the 1985 Act. Subsections (1) to (3) provide the FRRP (as the person authorised under section 457) with a statutory power to require a company and its officers, employees and auditors to provide documents and information. Where a person refuses to provide information or documents to the FRRP, the FRRP may apply to the court for an order. The court may make an order requiring disclosure. Failure to comply with such an order would be contempt of court.