Section 12(2) in Insolvency and Bankruptcy Board of India (Model Bye-Laws and Governing Board of Insolvency Professional Agencies) Regulations, 2016
(2)The records relating to a professional member shall be made available for inspection to-(a)the Board,(b)the Adjudicating Authority,(c)the committee of creditors in a corporate insolvency resolution process where the professional member has been appointed as an interim resolution professional, or(d)any other person who has obtained the consent of the member for such inspection.
