Regulation 15 Production and inspection of records
The liquidator shall produce on demand to the Secretary of State, and allow him to inspect, any accounts, books and other records kept by him (including any passed to him by a predecessor in office), and this duty to produce and allow inspection shall extend—
to producing and allowing inspection at the premises of the liquidator; and
to producing and allowing inspection of any financial records of the kind described in regulation 10(2)(b) above prepared by the liquidator (or any predecessor in office of his) before 24th October 1994 and kept by the liquidator;
and any such demand may—
require the liquidator to produce any such accounts, books or other records to the Secretary of State, and allow him to inspect them—
at the same time as any account is sent to the Secretary of State under regulation 14 above; or
at any time after such account is sent to the Secretary of State;
whether or not the Secretary of State requires the account to be audited; or
where it is made for the purpose of ascertaining whether the provisions of these Regulations relating to the handling of money received by the liquidator in the course of carrying out his functions have been or are likely to be complied with, be made at any time, whether or not an account has been sent or should have been sent to the Secretary of State under regulation 14 above and whether or not the Secretary of State has required any account to be audited.
The liquidator shall allow the Secretary of State on demand to remove and take copies of any accounts, books and other records kept by the liquidator (including any passed to him by a predecessor in office), whether or not they are kept at the premises of the liquidator.