May a company supervisor request access to the company’s accounting books?
Yes. Under Articles 78, 79, and 80 of the newly revised Company Law, the supervisor (or the board of supervisors) is vested with statutory supervisory powers—including examining the company’s finances, attending board of directors meetings, raising inquiries or proposals, and conducting investigations when the business operates abnormally—and is entitled to access the company’s financial materials relevant to the performance of its duties.
