532 Voidness of provisions protecting auditors from liability
Companies Act 2006 | Legislation

Chapter 6
Auditors' Liability

Voidness of provisions protecting auditors from liability

532  Voidness of provisions protecting auditors from liability

(1)     This section applies to any provision—

(a)     for exempting an auditor of a company (to any extent) from any liability that would otherwise attach to him in connection with any negligence, default, breach of duty or breach of trust in relation to the company occurring in the course of the audit of accounts, or

(b)     by which a company directly or indirectly provides an indemnity (to any extent) for an auditor of the company, or of an associated company, against any liability attaching

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