2.18.9. Insolvency and Bankruptcy Board of India (Pre-packaged Insolvency Resolution Process) Regulations, 2021
The resolution professional may access the books of account, records, and other documents to the extent relevant for discharging his duties under the Code, of the corporate debtor held with-
(a) members, promoters, partners, directors and joint venture partners of the corporate debtor;
(b) professionals and advisors engaged by the corporate debtor;
(c) depositories of securities;
(d) registries that records the ownership of assets; and
(e) contractual counterparties of the corporate debtor.