Directors' Duties

Company Directors hold a position of trust in a company and it is from this position that a fiduciary duty arises. Directors are required to place the interests of the company ahead of their own. The duties and responsibilities of Directors are consolidated in part 5 of the Companies Act 2014 (the Act). Currently the Companies Act does not codify fiduciary duties of Director’s, however, these duties are now codified in the new Act which develops largely from common law and equitable principles.

Download BDO's Companies Act document to find out who the Act applies to and the fiduciary duties of Directors. 

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