Kuwait Court of Cassation principle number 292

A provision whose meaning is clear. It is impermissible to adopt anything contrary to it or to restrict it. - An auditor. He may not chair the board of directors of a joint-stock company, be its managing director, a member of its board of directors, or an employee thereof. Article 18 of Law 5 of 1981. This provision is general, without qualification. Its effect. Its rule is not confined to the company whose accounts the auditor audits.