Companies Act 2014 section 752

Expanded meaning of "officer" and "agent" for purposes of sections 753 to 757

Section 752 broadens the definitions of "officer" and "agent" for the purposes of court-appointed inspector investigations under sections 753 to 757, so that these terms capture a wide range of current and former personnel and professional advisers.

• References to officers and agents in sections 753 to 757 include both past and present holders of those roles, not just those currently in position.
• The term "agents" is broadly defined to include the company's bankers and solicitors.
• Auditors, accountants, book-keepers, taxation advisers, and any other persons employed in a professional or consultancy capacity are also treated as agents of the company.
• It does not matter whether these individuals are or were officers of the company or a related body corporate — they are still caught by the definition.