Companies Act 2014

230.

Power of director to act in a professional capacity for company

230. Save to the extent that the company’s constitution provides otherwise—

(a) any director may act by himself or herself, or his or her firm, in a professional capacity for the company of which he or she is a director, and

(b) any director, in such a case, or his or her firm, shall be entitled to remuneration for professional services as if he or she were not a director,

but nothing in this section authorises a director, or his or her firm, to act as statutory auditor of a company of which he or she is director.