Companies Act 2014 section 390

Obligation to act with professional integrity

Section 390 imposes a general duty on statutory auditors to carry out their audit work with professional integrity.

  • Statutory auditors must conduct audit services with professional integrity
  • This duty applies to all persons appointed as statutory auditors of a company
  • The obligation is a general, overarching duty that exists independently of other audit requirements
  • This provision continues and updates a long-standing requirement originally found in the Companies Act 1990

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