493. Voidness of provisions protecting auditors from liability
(1) This section applies any provision —
(a) for exempting an auditor of an LLP (to any extent) from any liability that would otherwise attach to him in connection with any negligence, default, breach of duty or breach of trust in relation to the LLP occurring in the course of the audit of accounts, or
(b) by which an LLP directly or indirectly provides an indemnity (to any extent) for an auditor of the LLP, or of an associated LLP, against any liability attaching to him in connection with any negligence, default, breach of duty or breach of trust in relation to the LLP of which he is auditor occurring in the course of the audit of accounts.
(2) Any such provision is void, except as permitted by —
(a) section 494 (indemnity for costs successfully defending proceedings), or
(3) This section applies to any provision, whether contained in an LLP's LLP agreement or in any contract with the LLP or otherwise.
(4) For the purposes of this section LLPs are associated if one is a subsidiary of the other or both are subsidiaries of the same body corporate.