Companies Act 2014
Power of inspector to examine officers, agents and others
756. (1) An inspector appointed under section 747(1) or 748(1) may examine the following persons on oath in relation to the affairs of the company or related body corporate under investigation:
(a) an officer or agent of the company or related body corporate; and
(b) a person referred to in section 754;
and an examination under this section of an officer or agent of the company may relate to the related body corporate (as well as the company) and vice versa.
(2) The inspector may conduct the examination orally or through written questions and for the purpose of the examination may—
(a) administer an oath; and
(b) reduce to writing the answers of the person being examined and require that person to sign them.