Helen Rainford, solicitor at Debenhams Ottaway, examines the implications of a High Court ruling requiring disclosure of BDO audit files related to former client NMCN
In the recent case of Dale & Ors v BDO LLP (Re NMCN PLC and NMCN Sustainable Solutions Ltd) [2025] EWHC 446 (Ch), the High Court considered the scope of a liquidator’s powers under sections 235 and 236 of the Insolvency Act 1986 when seeking the production of audit files from a company’s former auditors.
The decision provides valuable insight into the balancing exercise undertaken by the court when assessing the reasonableness of such requests.
As liquidators continue to scrutinise the role of auditors in high profile insolvencies, this area of law is likely to remain a focal point for future litigation.
Background – Dale v BDO LLP
The joint liquidators sought an order requiring BDO LLP, the company’s former auditors, to deliver up audit files relating to the company’s 2018 and 2019 accounts (the audit files).
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