Introduction

In Kuwait, lawyers often represent shareholders, partners, or creditors who require access to a company’s internal financial and administrative reports. This is essential for legal audits, corporate disputes, and cases of suspected mismanagement. Kuwaiti law offers multiple mechanisms for lawyers to obtain such authority—either voluntarily through corporate mandate or by judicial order. This article explains these mechanisms and the conditions that govern them.

Types of Corporate Reports Lawyers May Access

• Financial statements (balance sheets, income reports, cash flow statements)
• Board of directors’ meeting minutes and resolutions
• Shareholder registers and ownership records
• Internal audit reports and operational records
• Bank statements and commercial contracts

Access to these documents is critical for protecting client interests and ensuring corporate transparency.

Voluntary Access Through Corporate Authorization

In many cases, access is granted when the lawyer is formally appointed by:

• The company itself as legal counsel or compliance officer
• A partner or shareholder with legal rights to inspect records (especially in partnerships or limited liability companies)
• A resolution from the board of directors authorizing oversight

The lawyer may act under a special power of attorney to access physical and digital company documents.

Judicial Path: Legal Access by Court Order

When voluntary access is denied or restricted, lawyers can request court intervention. This includes:

• Urgent Applications (أوامر على عرائض): Requesting a judge to order access to specific company records
• Lawsuit for Disclosure: Filed under commercial or civil procedure to compel document production
• Appointment as Judicial Monitor (مراقب قضائي): A lawyer may be appointed by the court to review records and report to shareholders or partners

Legal Basis in Kuwaiti Law

• Commercial Companies Law No. 1 of 2016: Recognizes the right of partners and minority shareholders to access financial and administrative records
• Civil and Commercial Procedure Law: Provides for judicial orders to compel document production in disputes
• Code of Advocacy (Lawyers Law): Grants lawyers authority to act on behalf of clients in all legal procedures

When Can Access Be Refused?

Company management may lawfully deny access if:

• Confidentiality clauses apply and no shareholder or court mandate exists
• The requesting party lacks legal standing (e.g., not a shareholder, creditor, or authorized agent)
• The documents involve third-party privacy or state security

In such cases, court intervention is often the only solution.

Best Practices for Lawyers

• Obtain a notarized power of attorney or official client authorization
• Clearly identify the purpose and scope of access
• Respect corporate confidentiality policies and data protection laws
• Use court channels quickly if obstruction persists