Do shareholders have the right to audit accounts?

As shareholders of the company, shareholders can enjoy many rights, and they can also audit the accounts from time to time, also for their own legitimate rights and interests. According to the company law, the shareholders of a limited company have the right to audit the accounts.

Audit right is an important shareholder's right and a legal right. Articles of association, investment agreements and other documents shall not be prohibited or restricted, otherwise they will be invalid.

There are certain boundaries for shareholders to audit accounts.

First of all, the accounts checked are limited to accounting books, excluding original vouchers, accounting vouchers and other vouchers.

Accounting books specifically include general ledger, ledger, subsidiary ledger, journal and other auxiliary books;

Secondly, shareholders can only consult it, and can't copy it by photography, video recording or photocopying. However, the law allows him to consult and copy the articles of association, minutes of shareholders' meetings, resolutions of board meetings, resolutions of board meetings and financial accounting reports.

I hope the above content can help you. Please consult a professional lawyer if you have any other questions.

Legal basis: Article 33 of the Company Law of People's Republic of China (PRC).

Shareholders have the right to consult and copy the Articles of Association, minutes of shareholders' meeting, resolutions of the board of directors, resolutions of the board of directors and financial and accounting reports. Shareholders may request to consult the company's accounting books. Where a shareholder requests to consult the company's accounting books, he shall submit a written request to the company, explaining the purpose. If the company has reasonable reasons to believe that the shareholders' access to the accounting books has improper purposes, which may harm the legitimate interests of the company, it may refuse to provide access, and shall give a written reply to the shareholders within 15 days from the date of the shareholders' written request, explaining the reasons. If the company refuses to provide inspection, the shareholders may request the people's court to require the company to provide inspection.