#1185867
—(1) Más rud é, in aon imeacht mar gheall ar fhaillí, mainneachtain, sárú dualgais nó sárú iontaobhais in aghaidh oifigeach do chuideachta nó in aghaidh duine a bheidh ar fostú mar iniúchóir ag cuideachta, go bhfeicfear don chúirt a bheidh ag éisteacht an cháis go bhfuil, nó go mb'fhéidir go mbeadh, an t-oifigeach sin nó an duine sin faoi dhliteanas maidir leis an bhfaillí, an mhainneachtain, an sárú dualgais nó an sárú iontaobhias, ach gur ghníomhaigh sé go macánta agus go réasúnach, agus, ag féachaint d'imthosca uile an cháis, lena n-áirítear na himthosca a bhain lena cheapadh, gur chóir an fhaillí, an mhainneachtain, an sárú dualgais nó an sárú iontaobhais a mhaitheamh dó, féadfaidh an chúirt sin faoiseamh óna dhliteanas a thabhairt dó, go hiomlán nó go páirteach, ar cibé téarmaí is cuí leis an gcúirt.
—(1) If in any proceeding for negligence, default, breach of duty or breach of trust against an officer of a company or a person employed by a company as auditor, it appears to the court hearing the case that that officer or person is or may be liable in respect of the negligence, default, breach of duty or breach of trust, but that he has acted honestly and reasonably, and that, having regard to all the circumstances of the case, including those connected with his appointment, he ought fairly to be excused for the negligence, default, breach of duty or breach of trust, that court may relieve him, either wholly or partly from his liability on such terms as the court may think fit.