If a claimant uses a statement, made for a particular purpose, for a different purpose, then liability will generally not arise. For example, in Al-Saudi Banque v Clarke Pixley [1989] 3 All ER 361, the auditors of a company were held to owe no duty of care in respect of a bank which lent money to that company. Auditors do not generally make their report to creditors, or to any other person with the intention or knowledge that it would be communicated to the creditors.