What do you mean by breach of duty?
Breach of duty:
It is based onto a “reasonable man” would conclude if there has been any negligence, so. The basis stems through what is best knowledge and practice at the time and which as long this has been followed, in that case reasonable care has been taken. For illustration an accountant has followed all Companies Act needs, best professional practices and reporting standards while preparing a set of accounts would have taken sufficient steps in opposition to negligence.