(1) This section applies where it appears to a person who is authorised under section 457 that there is, or may be, a question whether a company's annual accounts, strategic report or directors’ report complies with the requirements of this Act.
(2) The authorised person may require any of the persons mentioned in subsection (3) to produce any document, or to provide him with any information or explanations, that he may reasonably require for the purpose of -
(a) discovering whether there are grounds for an application to the court under section 456, or
(b) deciding whether to make such an application.
(3) Those persons are -
(b) any officer, employee, or auditor of the company;
(c) any persons who fell within paragraph (b) at a time to which the document or information required by the authorised person relates.
(4) If a person fails to comply with such a requirement, the authorised person may apply to the court.
(5) If it appears to the court that the person has fai
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