Section 146 : Power of shareholder to inspect books of account
1) Any shareholder of a private company or his/her proxy may inspect the following documents or records related with the transactions of the company during office hours:

(a) Minute books of the general meeting and board of directors;

(b) Annual financial statements;

(c) Share register; and

(d) Accounts of the company.

2) The director or officer of a private company shall make adequate arrangement so that the shareholders could inspect the documents and records as referred to in Sub-section(1).