ACCA LW Eng Syllabus D. The Formation And Constitution Of Business Organisations - Role of Agent (Directors and Partners) - Notes 1 / 4
An Agent acts on behalf of the Principal
A footballer gets an agent to talk to prospective football clubs for him
So here..
Footballer = Principal
Agent = Agent
Football Club = Third Party
Or, you rent your house out...
You = Principal
Estate Agent = Agent
Tenant = Third Party
Partners and Agency
Here...
Firm = Principal
Partners = Agents
Third Parties (customers, suppliers etc) = Third Party
Under the Partnership Act 1890 all partners are deemed to be agents of the firm and are hence able to bind all co-partners and make them jointly and severally liable for business transactions
Directors and Agency
Here, the board as a WHOLE are agents of the company but NOT individual shareholders so..
Company = Principal
Board of Directors (as a whole) = Agent
Third Parties (customers, suppliers etc) = Third Party
The board of directors are the agent of the company (not the shareholders) and can therefore bind the company without personal liability.
Individual directors do not have the power to bind the company unless they have derived any of the powers of agency