Singapore legislation
Section 396A
Section 396A
Inspection of records
(1)
Any company record which is by this Act required to be available for inspection must, subject to and in accordance with this Act, be available for inspection at the place where in accordance with this Act it is kept during the hours in which the registered office of the company is accessible to the public.
(2)
If company records are kept by the company by recording the information in question in electronic form, any duty imposed on the company under subsection (1) or any other provision of this Act to allow inspection of the company records is to be regarded as a duty to allow inspection of —
a reproduction of the recording, or the relevant part of the recording, in hard copy form; or
if requested by the person inspecting the recording, the recording, or the relevant part of the recording, by electronic means.
(3)
Any person permitted by this Act to inspect any company records may make copies of or take extracts from it.
(4)
Where company records are kept by the company by recording the information in question in electronic form, the company must ensure that proper facilities are provided to enable the company records to be inspected, and where default is made in complying with this subsection, the company and every officer of the company who is in default shall each be guilty of an offence and shall each be liable on conviction to a fine not exceeding $1,000 and also to a default penalty.