Companies Act 2014
Expanded meaning of “officer” and “agent” for purposes of sections 753 to 757
(a) any reference to officers and agents includes past, as well as present, officers and agents; and
(b) “agents”, in relation to a company or related body corporate, includes—
(i) the bankers and solicitors of the company or other body corporate; and
(ii) any persons employed by the company or other body corporate as auditors, accountants, book-keepers or taxation advisers, or other persons employed by it in a professional, consultancy or similar capacity, whether those persons are (or were) or are not (or were not) officers of the company or other body corporate.