| Commentary

Rights and Duties of an Auditor

| Commentary

Rights and Duties of an Auditor

Right to information

Auditors have a right of access at all times to the books, accounts and vouchers of the company and a right to require from specified persons (including officers and employees of the company) such information and explanations as the auditor thinks necessary for the performance of the auditor's duties.1 Despite the fact that auditors were granted similar rights under the Companies Act 1908, the court in Cuff v London and County Land and Building Co Ltd,2 when the directors of the company were contemplating an action against the auditors for alleged

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