Site navigation

Under section 128(3) of the Companies Act, 2013, who is entitled to inspect a company’s books of account kept in India during business hours?

Question and options

Under section 128(3) of the Companies Act, 2013, who is entitled to inspect a company’s books of account kept in India during business hours?

  1. The company secretary

  2. Any creditor

  3. Any director

  4. Any member

Answer and explanation

Correct answer: C - Any director

Section 128(3) of the Companies Act, 2013 keeps the books of account and other books and papers open to inspection by any director during business hours. Members have no such general right over the books of account; they may inspect registers, minutes of general meetings and other documents under other provisions.

Practice for these exams

Related exam syllabi

More solved explanations in Accounts, audit & CSR