Companies Act (Cap. 386), article 407

407. (1) When inspectors are appointed under article 404 or article 405, it shall be the duty of all officers and agents of the company, and of all officers and agents of any other body corpo rate whose affairs are investig ated under article 406(1) - (a) to produce to the inspect ors all accounts, accounting records and documents of or relating to the company or, as the case may be, the other body corporate which are in their custody or power , when required to do so; (b) to attend before the inspectors when required to do so; and (c) otherwise to give the inspectors all assistance in connection with the investigation which they are reasonably able to give. (2) If the inspectors c onsider that a person other than an offic er or agent of the company or other body corporate is or may be in possession of information concer ning its affairs, they may requ ire that person to produce to them any accounts, accounting records or documents in his custody or power relating to the company or ot her body corporate, to attend before them and otherwise to give the m all assistance in connection with the investigation which he is reasonably able to give, and it shall be the duty of that perso n to comply with that requirement. (3) An inspector may examine on oath the officers and agents of the company or other body corporate, and any such person as is mentioned in sub-article (2), in relation to the affairs of the company or other body corporate, and may administer an oath accordingly. (4) In this article a reference to officers or to agents include s past, as well as present, officers or agents, as the case may b e; and "agents", in relation to a company or other body corporate, inc ludes its bankers and persons appointed by it as auditors, whether th ese persons are or are not officers of the company or other body corporate. Power of inspector to call for directors’ bank accounts.