Accountants' Negligence and Liability

Accountants' Negligence and Liability PDF Author: Simon Salzedo QC, QC
Publisher: Bloomsbury Publishing
ISBN: 1780434863
Category : Law
Languages : en
Pages : 527

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Book Description
Accountants' Negligence and Liability covers all the main areas of accountants' legal liabilities, including audit liabilities to clients and others, tax and insolvency work and conflicts of interest. Accountants' negligence claims are often complex with claimants alleging negligence in relation to statutory and non-statutory audits, accounting advice, specified procedures reporting, due diligence reports and corporate finance reporting. Accountants' Negligence and Liability covers the difficult legal issues including the scope of losses for which the accountant may be liable with detailed reference to case law as well as money laundering and regulatory issues as they affect accountants. The book looks at accountants' negligence in relation to claims against accountants acting for corporations and accountants acting for individuals covering topics and case law of relevance and is aimed principally at accountants' professional legal advisers, lawyers advising on claims against accountants and accountants. Accountants' negligence cases in the book include: Equitable Life v E&Y (2005), Moore Stephens v Stone Rolls Ltd (2009) and Assetco PLC v Grant Thornton UK LLP (2013). Contents: Audit liability - to whom? Audit liability - for what losses? Audit liability - for what conduct - standard of care - watchdog/bloodhound or some other dog? Audit liability - procedural aspects; Tax liabilities including regulatory risks; Insolvency liabilities; Other liabilities - due diligence, valuation, forensic work, expert witness work etc; Conflicts of Interest and confidential information; Relationships with regulators and potential liability therefrom; Limitation - time bar; Contributory fau

Accountants' Negligence and Liability

Accountants' Negligence and Liability PDF Author: Simon Salzedo QC, QC
Publisher: Bloomsbury Publishing
ISBN: 1780434863
Category : Law
Languages : en
Pages : 527

Get Book Here

Book Description
Accountants' Negligence and Liability covers all the main areas of accountants' legal liabilities, including audit liabilities to clients and others, tax and insolvency work and conflicts of interest. Accountants' negligence claims are often complex with claimants alleging negligence in relation to statutory and non-statutory audits, accounting advice, specified procedures reporting, due diligence reports and corporate finance reporting. Accountants' Negligence and Liability covers the difficult legal issues including the scope of losses for which the accountant may be liable with detailed reference to case law as well as money laundering and regulatory issues as they affect accountants. The book looks at accountants' negligence in relation to claims against accountants acting for corporations and accountants acting for individuals covering topics and case law of relevance and is aimed principally at accountants' professional legal advisers, lawyers advising on claims against accountants and accountants. Accountants' negligence cases in the book include: Equitable Life v E&Y (2005), Moore Stephens v Stone Rolls Ltd (2009) and Assetco PLC v Grant Thornton UK LLP (2013). Contents: Audit liability - to whom? Audit liability - for what losses? Audit liability - for what conduct - standard of care - watchdog/bloodhound or some other dog? Audit liability - procedural aspects; Tax liabilities including regulatory risks; Insolvency liabilities; Other liabilities - due diligence, valuation, forensic work, expert witness work etc; Conflicts of Interest and confidential information; Relationships with regulators and potential liability therefrom; Limitation - time bar; Contributory fau

The International Corporate Governance System

The International Corporate Governance System PDF Author: F. Lessambo
Publisher: Springer
ISBN: 1137360011
Category : Business & Economics
Languages : en
Pages : 476

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Book Description
This book provides a comprehensive approach to Corporate Governance, Audit Process and Risk Management. Furthermore, it provides an analytical and comprehensive approach of the issues facing governance directors, internal and external auditors, risk managers, and public officials conducting assessments based upon the Report on Standards and Codes.

PROFESSIONAL NEGLIGENCE AND LIABILITY REPORTS.

PROFESSIONAL NEGLIGENCE AND LIABILITY REPORTS. PDF Author:
Publisher:
ISBN: 9780414107991
Category :
Languages : en
Pages : 0

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Book Description


Accountants' Negligence and Liability

Accountants' Negligence and Liability PDF Author: Simon Salzedo
Publisher:
ISBN: 9781526512482
Category :
Languages : en
Pages : 0

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Book Description


Accountants’ Negligence and Liability

Accountants’ Negligence and Liability PDF Author: Simon Salzedo KC
Publisher: Bloomsbury Publishing
ISBN: 1526512467
Category : Law
Languages : en
Pages : 566

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Book Description
An in-depth practical work covering all the main areas of accountants' legal liabilities in negligence claims, including audit liabilities to clients and others, tax and insolvency work and conflicts of interest. It covers accountants' negligence in relation to claims against accountants acting for corporations as well as accountants acting for individuals. The second edition focusses on the difficult legal issues surrounding the liability of accountants in negligence claims. It covers statutory and non-statutory audits, tax advice, specified procedures reporting, due diligence reports and corporate finance reporting. It looks at the scope of losses for which the accountant may be liable with detailed reference to case law as well as money laundering and regulatory issues. Limitation and contributory fault are considered with special reference to accountants' cases. The following important developments and case law are included: - The material covering the application of the SAAMCO/scope of duty principle has been substantially revised following the clarification of the SAAMCO principle of scope of duty by the Supreme Court in BPE Solicitors & Anor v Hughes-Holland [2017] UKSC 21, [2018] AC 599 and the Court of Appeal in the accountants' case of Manchester Building Society v Grant Thornton UK LLP [2019] EWCA Civ 40, [2019] 1 WLR 4610 - AssetCo v Grant Thornton [2019] EWHC 150 (Comm), [2019] Bus LR 2291 in which the first edition of this book was cited several times, an auditor was held liable for trading losses caused by management fraud and the Court of Appeal at [2021] PNLR 1 considered the application of the scope of duty principle to a general audit case and the question of credit for the receipt by the company of new capital - The difficult question of the application of the scope of duty principle to dividends, discussed by the High Court in BTI v PricewaterhouseCoopers [2020] PNLR 7 and the Court of Appeal in AssetCo v Grant Thornton - Lowick Rose LLP v Swynson Ltd & Anor [2017] UKSC 32 on avoided loss - Developments in the application of rules of contributory fault to accountants in the light of the trial judgments on this issue in Manchester Building Society v Grant Thornton and AssetCo v Grant Thornton - The effect of the Supreme Court's decision in Singularis Holdings v Daiwa Capital Markets [2020] AC 1189 on auditor's counterclaims and the illegality defence - The controversial High Court decision on accountants' conflicts of interest in Harlequin Property v Wilkins Kennedy [2017] 4 WLR 30 - Pre-action disclosure against auditors following the decision in Carillion Plc v KPMG LLP [2020] EWHC 1416 (Comm) - First Tower Trustees v CDS (Superstores) [2019] 1 WLR with important implications for the application of UCTA to disclaimers of liability - Halsall v Champion Consulting [2017] PNLR 32 where extended limitation under s14A was considered in the context of tax schemes and a tax adviser's contractual time bar was construed - Evans v PricewaterhouseCoopers [2019] EWHC 1505 (Ch) on the date when the cause of action for tax advice was considered in detail - Developments in the law of privilege in relation to investigations of auditors including Sports Direct v Financial Reporting Council [2020] EWCA Civ 177, [2020] 2 WLR 1256 - Substantial revisions to the Code of Ethics, disciplinary bye-laws, and the FRC's rules and schemes

Model Rules of Professional Conduct

Model Rules of Professional Conduct PDF Author: American Bar Association. House of Delegates
Publisher: American Bar Association
ISBN: 9781590318737
Category : Law
Languages : en
Pages : 216

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Book Description
The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.

Jackson and Powell on Professional Liability

Jackson and Powell on Professional Liability PDF Author: Rupert Matthew Jackson
Publisher:
ISBN: 9780414043176
Category : Malpractice
Languages : en
Pages : 189

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Book Description
This fourth cumulative supplement brings the 6th edition up to date with the latest developments in the law.

Thomson's Delictual Liability

Thomson's Delictual Liability PDF Author: Gordon Cameron
Publisher: Bloomsbury Publishing
ISBN: 1526518791
Category : Law
Languages : en
Pages : 346

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Book Description
Thomson's Delictual Liability is the leading text on this complex area of law providing both students and practitioners with an indispensable guide to the Scots law of delict. Gordon Cameron LL.B. (Hons); M.Sc. has skilfully updated the sixth edition of this text throughout, taking account of the Defamation and Malicious Publication (Scotland) Act 2021 and major revisions in the areas of: - Negligence - Privacy - Public authorities - Nuisance - Vicarious liability - Defamation Introduction Part I Intentional Delicts 1 Intentional wrongs in respect of persons and property 2 The economic wrongs and fraud Part II Unintentional Delict – General Principles of Liability 3 The duty of care 4 Duty of care as a threshold device 5 Breach of a duty of care 6 Causation and related issues Part III Delictual Liability in Specific and Economic Contexts 7 Professional liability 8 Product liability 9 Delictual liability for animals 10 Delictual liability arising from ownership or occupation of property 11 Breach of statutory duty and public law issues 12 Employers' liability and vicarious liability 13 Delict and the family 14 Delict and road traffic 15 Defamation and Malicious Publication Part IV Damages 16 Damages

Law and Accounting

Law and Accounting PDF Author: Lawrence A. Cunningham
Publisher: West Academic Publishing
ISBN:
Category : Law
Languages : en
Pages : 792

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Book Description
This book is both revolutionary and traditional, using primary materials rather than author narrative. By adopting this traditional approach for law and accounting, Cunningham's new book puts the subject on par with other law school courses. This traditional "cases and materials" approach underscores how accounting standards bear earmarks of functional law. To facilitate analogical and critical engagement on par with other law school teaching books, pedagogical design follows the classic casebook method of arranging cases and materials in pairs of opposites and complements. This arrangement enables conceptualizing accounting as functional law as theoretical and analytical matters as well. This original content also illuminates transaction economics, factors associated with accounting irregularities and the lawyer's role in financial reporting.

Summary of the Accounting Establishment

Summary of the Accounting Establishment PDF Author: United States. Congress. Senate. Committee on Government Operations. Subcommittee on Reports, Accounting, and Management
Publisher:
ISBN:
Category : Accountants
Languages : en
Pages : 28

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Book Description