Subsidiary liability of persons other than controlling parties. who risks being held liable for the debts of a bankrupt company together with the beneficiary?

The article analyzes the legal and factual grounds for subsidiary liability of persons who are not controlling. A brief excursion into the history of the formation of the domestic concept of subsidiary liability for the obligations of the debtor company is given. The issues of subsidiary liability of chief accountants and lawyers of companies are considered using the example of current arbitration practice in bankruptcy cases. According to the author, the main task of the current arbitration practice is to form a systematized and uniform approach to the subsidiary liability of such persons, which should be based on the subject of proof recommended by the Supreme Court of the Russian Federation.