Companies Act 2014 section 957H

Relevant director not to be liable to be penalised twice for same conduct

Section 957H provided protection against a relevant director being penalised twice for the same conduct, but this section has been repealed.

• Section 957H was introduced by the Companies (Statutory Audits) Act 2018 to prevent double penalties for directors.
• The section ensured that a relevant director could not be subjected to more than one penalty arising from the same conduct or set of facts.
• This was a safeguard reflecting the general legal principle that no person should be punished twice for the same matter.
• Section 957H was subsequently repealed in its entirety by the Companies (Corporate Enforcement Authority) Act 2021, section 3.

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