Non-statutory duties: limited liability of the accountant with respect to third parties
In March 2021, Sjoerd Meijer wrote the article Non-statutory duties: limited accountant liability to third parties.
In this ruling, the Dutch Supreme Court clearly sets out how to assess whether or not an accountant is liable to third parties when carrying out non-statutory duties. In contrast to the performance of statutory duties, the accountant is not liable to any third party, but only to the third party of which the accountant knows that it allows its conduct to be influenced by the accountant.
