Healy v Healy Homes Ltd

• Jurisdiction: Ireland
• Judgment Date: 19 June 1973
• Date: 19 June 1973
• Docket Number: [1972. No. 1866 P.]
• Court: High Court

(H.C.)

Healy

and

Healy Homes Ltd

Books of account -Inspection by director - Companies Act, 1963 (No. 33), s. 147, sub-s. 3.

In exercising his right to inspect his company's books of account pursuant to s. 147, sub-s. 3, of the Companies Act, 1963, a company director is entitled to be accompanied by an accountant and to make copies of such documents. An accountant may inspect alone the books of account on behalf of a director if so authorised by the latter in writing. In such circumstances the accountant may be required to give a written undertaking to use the information acquired by him from such inspection only for the purpose of advising the director in relation to the matter for which the accountant was...