Kuwait Court of Cassation principle number 20

A text clear in meaning. It is impermissible to adopt what contradicts it or to restrict it. - An auditor. It is impermissible for the auditor to chair the board of directors of a joint-stock company, or to be its managing director, a member of its board of directors, or an employee therein. Article 18 of Law No. 5 of 1981. This text is general and without qualification. Its effect. Its rule is not confined to the company whose accounts the auditor audits.