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date: 28 September 2021

p. 4818. Company Auditors and Promoterslocked

p. 4818. Company Auditors and Promoterslocked

  • Sarah WorthingtonSarah WorthingtonDowning Professor of the Laws of England, University of Cambridge

Abstract

This chapter discusses the duties and liabilities of the company’s auditors and its promoters. The duties of auditors derive from contract and tort. Promoters may also owe duties in contract and tort, but their more significant duties are imposed in equity, and map very closely the duties owed by the company’s directors.

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