In 2005, AARON Li and Bian Wei jointly established a catering company, with AARON Li contributing 30% and Bian Wei contributing 70%. After the establishment of the company, they agreed that Bian Wei would be responsible for 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 increasing year by year, the dividends paid by shareholders are decreasing year by year. After a secret investigation, AARON Li found that Bian Wei's wife started a B catering company in 2006, which has been losing money since its opening. Does Bian Wei eat inside and pick outside? In order to completely solve this 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 with invoices. Bian Wei is cooking the books? ! -AARON Li suddenly woke up, but Bian Wei was vague about AARON Li's crimes. After the failure of verification, AARON Li is more eager to know the company's accounts! But there is doubt: 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 and a legal right. Articles of association, investment agreements and other documents shall not be prohibited or restricted, otherwise they will be invalid.

There are certain boundaries for shareholders to audit accounts. First of all, the accounts checked are limited to accounting books, excluding original vouchers, accounting vouchers and other vouchers. Accounting books specifically include general ledger, ledger, subsidiary ledger, journal and other auxiliary books; Secondly, shareholders can only consult it, and can't copy it by photography, video recording or photocopying. However, the law allows him to consult and copy the articles of association, minutes of shareholders' meetings, resolutions of board meetings, resolutions of board meetings and financial accounting reports.

Step 1: Apply in writing.

Shareholders submit a written audit application to the company, and indicate the audit purpose and the start and end date of accounting books in the application. If the shareholders submit it on the spot, the company shall give a written reply within 15 days from the date of submission; If a shareholder submits an application by mail, the company shall give a reply within 15 days from the date of receiving the application. In order to fix the evidence, it is recommended to make a copy of the basic application form, and then send it by registered mail or express delivery and keep the mailing certificate.

Step 2: Court proceedings

Unless the company proves that shareholders have an improper purpose to consult the company's accounting books, which may harm the company's interests, the company shall not refuse shareholders' legitimate access requirements. If the company refuses the audit request or fails to give a clear answer at the expiration of the above fifteen-day period, the shareholders may sue the company and request the court to require the company to provide inspection.

Finally, I need to remind you that auditing accounts takes time and effort. 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 nip in the bud.