Audit clauses are inserted in agreements to provide that a party shall keep certain records or documents for a particular period as evidence of correct payments or entitlements. Normally, following a request by the requiring party the records are to be supplied to the requiring party (or its professional advisors) to evidence that payments or charges have been calculated correctly or to check that a party has complied with its performance obligations. In a recent case, however, the High Court held that a supplier must disclose under an audit clause a wide range of documents with sensitive information about costs of sub-contractors, materials, labour and equipment, accounting information and board minutes. However, it should be pointed out that in that case the disclosing party had the benefit of a confidentiality obligation from the disclosee. The case however highlights the fact that the courts may quite liberally interpret the effect of audit clauses and therefore if a party wishes to limit such effect it should consider expressly excluding or restricting certain types of information from the scope of disclosable information; for example, costs calculation information if it is a fixed price contract.