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  • April 7 2011

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    This letter responds to a request to inspect the accounting books and records of SEIU, Local 1000. The letter summarizes that under Corporations Code section 8333, members have a right to inspect the "accounting books and records" of a corporation. The letter explains that bank statements and bank reconciliations fall under the definition of "accounting books and records" based on section 8336, which allows courts to appoint accountants to audit financial statements and investigate corporate funds and affairs. The letter concludes by requesting that SEIU, Local 1000 comply with the original request to inspect the accounting books and records within 10 days.

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    This letter responds to a request to inspect the accounting books and records of SEIU, Local 1000. The letter summarizes that under Corporations Code section 8333, members have a right to inspect the "accounting books and records" of a corporation. The letter explains that bank statements and bank reconciliations fall under the definition of "accounting books and records" based on section 8336, which allows courts to appoint accountants to audit financial statements and investigate corporate funds and affairs. The letter concludes by requesting that SEIU, Local 1000 comply with the original request to inspect the accounting books and records within 10 days.

    Copyright:

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    7 views1 page

    April 7 2011

    Uploaded by

    helpsaveourstate
    This letter responds to a request to inspect the accounting books and records of SEIU, Local 1000. The letter summarizes that under Corporations Code section 8333, members have a right to inspect the "accounting books and records" of a corporation. The letter explains that bank statements and bank reconciliations fall under the definition of "accounting books and records" based on section 8336, which allows courts to appoint accountants to audit financial statements and investigate corporate funds and affairs. The letter concludes by requesting that SEIU, Local 1000 comply with the original request to inspect the accounting books and records within 10 days.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as PDF, TXT or read online from Scribd
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    of 1

    LawOfficeofStevenB.

    Bassoff
    240 8 -Street, Suite 100 916-448-7317
    aeramento, California 95811-7138 FAX 916A48-7357

    April 7, 2011

    J. Felix De La Torre
    Senior Staff Attorney
    SETE], Local 1000
    1808 l e Street
    Sacramento, CA 95811

    Re: Mariam Nouj aim Request to Inspect Accounting Books

    Dear Mr. De La Torre:

    This responds to your letter of March 30, 2011.

    Corporations Code section 8333 provides in relevant part that: "The accounting books and
    records o f proceedings of the members and the board and committees of the board shall be
    open to inspection . . ."

    The bank statements and bank reconciliations are part of the "accounting books and records"
    encompassed by section 8333. This is supported by Corporations Code section 8336 that deals
    with the enforcement of a request under section 8333. Section 8336 provides that the superior
    court may not only enforce a request for the inspection but also "appoint one or more competent
    inspectors or independent accountants to audit the fmartcial statements kept in this state and
    investigate the property, funds and affairs of any corporation . " and "(13) All officers and
    agents of the corporation shall produce to the inspectors or accounts so appointed all books and
    documents in their custody.. ."

    Simply put, in order for an inspector or an accountant to perform an audit of the financial
    statements of a corporation the bank statements and bank reconciliations are needed. Therefore,
    these materials are included as part of the "accounting books and records" under section 8333,
    that can be obtained thrott •b an enforcement action under section 8336.

    Please let me know within 10 days from the date of this letter when SEHJ, Local 1000 will
    comply with Ms. Noujaim's request.

    Very truly yours,

    Steven B. I3assoff

    Cc: Mariam Nouj aim

    26

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