Corporations Act. Australia
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Название: Corporations Act
Автор: Australia
Издательство: Проспект
Жанр: Юриспруденция, право
isbn: 9785392086429
isbn:
290 Director access
Personal access
(1) A director of a company, registered scheme or disclosing entity has a right of access to the financial records at all reasonable times.
Court order for inspection on director’s behalf
(2) On application by a director, the Court may authorise a person to inspect the financial records on the director’s behalf.
(3) A person authorised to inspect records may make copies of the records unless the Court orders otherwise.
(4) The Court may make any other orders it consider appropriate, including either or both of the following:
(a) an order limiting the use that a person who inspects the records may make of information obtained during the inspection;
(b) an order limiting the right of a person who inspects the records to make copies in accordance with subsection (3).
291 Signposts to other relevant provisions
The following table sets out other provisions that are relevant to access to financial records.
Other provisions relevant to access to financial records
1
section 247A
members
A member may apply to the Court for an order to inspect the records.
2
section 310
auditor
The auditor has a right of access to the records.
3
section 431
controllers
A controller of a corporation’s property (for example, a receiver or receiver and manager) has a right of access to the records.
4
sections 28 to 39 of the ASIC Act
ASIC
ASIC has power to inspect the records. It also has power under subsection 289(3) of this Act to call for the production of financial records kept outside this jurisdiction.
Part 2M.3 — Financial reporting
Division 1 — Annual financial reports and directors’ reports
292 Who has to prepare annual financial reports and directors’ reports
(1) A financial report and a directors’ report must be prepared for each financial year by:
(a) all disclosing entities; and
(b) all public companies; and
(c) all large proprietary companies; and
(d) all registered schemes.
Note: This Chapter only applies to disclosing entities incorporated or formed in Australia (see subsection 285(2)).
Small proprietary companies
(2) A small proprietary company has to prepare the financial report and directors’ report only if:
(a) it is directed to do so under section 293 or 294; or
(b) it was controlled by a foreign company for all or part of the year and it is not consolidated for that period in financial statements for that year lodged with ASIC by:
(i) a registered foreign company; or
(ii) a company, registered scheme or disclosing entity.
The rest of this Part does not apply to any other small proprietary company.
Small companies limited by guarantee
(3) Despite subsection (1), a small company limited by guarantee has to prepare the financial report and directors’ report only if it is directed to do so under section 294A or 294B. The rest of this Part does not apply to any other small company limited by guarantee.
293 Small proprietary company — shareholder direction
(1) Shareholders with at least 5 % of the votes in a small proprietary company may give the company a direction to:
(a) prepare a financial report and directors’ report for a financial year; and
(b) send them to all shareholders.
(2) The direction must be:
(a) signed by the shareholders giving the direction; and
(b) made no later than 12 months after the end of the financial year concerned.
(3) The direction may specify all or any of the following:
(a) that the financial report does not have to comply with some or all of the accounting standards;
(b) that a directors’ report or a part of that report need not be prepared;
(c) that the financial report is to be audited.
294 Small proprietary company — ASIC direction
(1) ASIC may give a small proprietary company a direction to comply with requirements of this Division and Divisions 3, 4, 5 and 6 for a financial year.
(1A) An offence based on subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(2) The direction may be general or may specify the particular requirements that the company is to comply with.
(3) The direction must specify the date by which the documents have to be prepared, sent or lodged. The date must be a reasonable one in view of the nature of the direction.
(4) The direction must:
(a) be made in writing; and
(b) specify the financial year concerned; and
(c) be made no later than 6 years after the end of that financial year.
294A Small company limited СКАЧАТЬ