Section 287, The Companies Act, 2009

(1) Subject to subsection (2), the directors shall from timeto time determine whether and to what extent, at what time and places and under what conditions and regulations the accounts and books of the company or any of them shall be open for the inspection of members who are not directors. (2) No member who is not a director shall have any right to inspect any account or book or document of the company unless that right is conferred by this Act or authorised by the directors or the company at general meeting.