Under the newly revised Company Law, can shareholders inspect the most original vouchers?
Yes. The newly revised Company Law, effective July 1, 2024, added ‘accounting vouchers’ to the scope of inspectable materials, including accounting entries and original vouchers at the most basic level, closing the loophole where only the books could be viewed but the true transactions could not be seen.
Source article: The Company Never Distributes Dividends or Shows You the Books? The Action for Inspection Rights Teaches You How to Legitimately Inspect the Accounts | Lawyer Kevin Jun Lin
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