The ongoing battle between liquidators and auditors over the release of client information has produced a mixed outcome in two recent court cases involving some of the UK’s largest accounting firms.

In a court battle between Begbies Traynor, joint liquidators of The Accident Group, and former auditors KPMG, the judge ruled that Begbies could have ‘almost unfettered’ access to documents and emails relating to KPMG’s work for the troubled claims company.

However, auditors BDO Stoy Hayward recently won a contrasting decision, allowing the firm to withhold documents it produced while acting as auditor to a company that went into liquidation seven years ago.

The liquidator to XL Communications Group, Elliot Harry Green, appealed against a court ruling refusing him an order for the documents to be handed over.

Mr Justice Kitchin, sitting in the Chancery Division of the High Court, said Green had failed to show why he needed the documents requested under section 236 of the Insolvency Act 1986.