Using the IRAC method, OTC Ltd has ten members, which included Hudson, a chartered accountant, not employed to the Company.

The Articles of the Company contained a provision that Hudson would be employed by the Company, to do the Company's account by February 20, 2011 for a stated fee.

Several months after the date stated, Hudson did not hear from the Company and after several enquiries, he was told that the Company hired another accountant.

Hudson has decided to take action against the Company.