Right to Financial Statements: members entitled to receive and inspect audited accounts; listed companies must make statements available online. Section 136 grants members and specified persons the right to receive copies of audited financial statements, consolidated accounts where applicable, auditor's report and other annexed documents to be laid before the general meeting, ordinarily sent not less than twenty-one days before the meeting; listed companies may make documents available for inspection and must place statements and subsidiary accounts on their websites, including translated unaudited foreign subsidiary statements where applicable.