In p>2115, AARON Li and Bian Wei jointly established A Catering Co., Ltd., with AARON Li contributing 31% and Bian Wei contributing 71%. When the company was established, they agreed that Bian Wei would be in charge of the operation and management, and AARON Li would share the profits. Bian Wei is well managed and the company's performance is booming. What puzzles AARON Li is that while the company's turnover is rising year by year, the dividends paid by shareholders are declining year by year. After a secret investigation, AARON Li found that Bian Wei's wife started a B catering company in 2116, and has been losing money since it started. Is Bian Wei eating inside and picking outside? In order to completely solve the mystery, AARON Li decided to continue the investigation. The result surprised AARON Li: the financial personnel of the two companies were not only identical, but also Company B often reimbursed Company A for invoices. Bian Wei is making false accounts? ! -AARON Li suddenly woke up, but Bian Wei was vague about AARON Li's guilt. After the verification failed, AARON Li became more eager to know about the company's accounts! But there are doubts: if shareholders suspect that the company's accounts are fraudulent, how can they audit the accounts? Lawyer's opinion: Lawyer Zhang Tao of Shanghai Zhongtianxin Law Firm

According to the company law, the shareholders of a limited company have the right to audit the accounts. Audit right is an important shareholder's right, which is a legal right. The articles of association, investment agreement and other documents shall not be prohibited or restricted, otherwise it will be invalid.

there are certain boundaries for shareholders to audit accounts. First of all, the accounts checked are limited to accounting books, and do not include vouchers such as original vouchers and accounting vouchers. Accounting books specifically include general ledger, ledger, subsidiary ledger, journal and other auxiliary books; Secondly, shareholders can only consult, but not copy and copy by photography, photographing, photocopying, etc., but the law allows them to consult and copy the articles of association, minutes of shareholders' meetings, resolutions of board meetings, resolutions of board meetings and financial and accounting reports.

Step 1: Apply in writing

Shareholders submit a written application for auditing the accounts to the company, in which the purpose of auditing the accounts, the start and end dates of accounting books, etc. are specified in detail. If the shareholders submit it on the spot, the company shall give a written reply within fifteen days from the date of submission; If the shareholder submits the application by mail, the company shall reply within 15 days from the date of receiving the application. In order to fix the evidence, it is suggested to make a copy of the application form for the bottom, and then send it by registered mail or express mail and keep the mailing certificate.

step 2: court proceedings

unless the company proves that shareholders have an improper purpose to access the company's accounting books, which may harm the company's interests, the company shall not refuse the shareholders' legitimate access request. If the company refuses the request for audit or fails to give a clear reply at the expiration of the above fifteen days, the shareholders can sue the company and ask the court to ask the company to provide access

Finally, it needs to be reminded that the audit proceedings are time-consuming and laborious. In order to avoid the pain of litigation, shareholders, especially minority shareholders, should actively participate in the internal management of the company and flexibly use the internal control system of the company. For example, by exercising the right of the company's board of supervisors or executive supervisors to inspect and investigate financial information, shareholders can not only know the company's financial operation information in time, but also prevent problems before they happen.