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Changes over time for: Cross Heading: Voidness of provisions protecting auditors from liability
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Point in time view as at 03/10/2022.
Changes to legislation:
Companies Act 2006, Cross Heading: Voidness of provisions protecting auditors from liability is up to date with all changes known to be in force on or before 04 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes to Legislation
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Voidness of provisions protecting auditors from liabilityU.K.
532Voidness of provisions protecting auditors from liabilityU.K.
(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 to him in connection with any negligence, default, breach of duty or breach of trust in relation to the company of which he is auditor occurring in the course of the audit of accounts.
(2)Any such provision is void, except as permitted by—
(a)section 533 (indemnity for costs of successfully defending proceedings), or
(b)sections 534 to 536 (liability limitation agreements).
(3)This section applies to any provision, whether contained in a company's articles or in any contract with the company or otherwise.
(4)For the purposes of this section companies are associated if one is a subsidiary of the other or both are subsidiaries of the same body corporate.
Modifications etc. (not altering text)
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