459 Power of authorised person to require documents, information and explanations
459 Power of authorised person to require documents, information and explanations
Companies Act 2006 | Legislation

(1)     This section applies where it appears to a person who is authorised under section 457 that there is, or may be, a question whether a company's annual accounts[, strategic report or directors' report complies] with the requirements of this Act (or, where applicable, of Article 4 of the IAS Regulation).