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  • 06-03-2021

In March 2021, Sjoerd Meijer wrote the article Non-statutory duties: limited accountant liability to third parties (In Dutch). 

In this ruling, the Supreme Court clearly sets out the way in which it should be assessed whether or not an auditor is liable to third parties when performing non-statutory duties. Unlike when performing statutory duties, the auditor is not liable to every third party but only to the third party that the auditor knows allows his conduct to be influenced by the auditor.

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