Commentary

211.5 Directors’ statement and auditor’s report to be available for inspection

COMPANIES vol 10(1) Directors and Other Officers, Shareholders, Shares and Share Capital
| Commentary

211.5 Directors’ statement and auditor’s report to be available for inspection

| Commentary

211.5 Directors’ statement and auditor’s report to be available for inspection

The company must keep the directors’ statement and auditor’s report available for inspection at the company’s registered office or at an alternative inspection place1. Where the statement and report is kept available for inspection elsewhere than at the company’s registered office, the company must give notice to the registrar of companies of the place at which it is kept, and of any change in that place2. The statement and report must be open to inspection by any of the company’s members or creditors without charge3.

The company must keep the

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