Similarly, the Australian case of Daniels v Anderson (1995), Daniels v Anderson case is relevant to the scenario because it established that non-executive directors have the same duty of care and diligence as executive directors. The case involved the collapse of the Australian company AWA Ltd. The company's auditors, and its non-executive directors were sued by the liquidators for negligence. The auditors were accused of failing to detect fraudulent activities within the company, while the non-executive directors were accused of failing to exercise their duties with the necessary care and diligence. The court held that non-executive directors could not escape liability simply because they were not involved in the day-to-day running of the company. They were expected to take a diligent and intelligent interest in the company's affairs and could not just rely on the information provided by the executive directors or the auditors. shorten