Accountants’ Negligence and Liability
Accountants’ Negligence and Liability
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Description
Accountancy remains one of the largest professions with their work extending from the statutory audit of accounts, compliance work, management consultancy through to investment and tax advice. All have the capacity to go wrong, and the financial implications can be extensive.
The Third Edition of this work continues to provide practical coverage of their legal liabilities in negligence claims and is fully updated to reflect the impact of:
- The Supreme Court decision in Manchester Building Society v Grant Thornton [2021] UKSC 20, overturning the Court of Appeal and re-writing the law on scope of duty
- The important issues in the law of accountants' negligence raised in Borelli v BDO in the Hong Kong High Court and NMC v Ernst & Young (currently before the English courts)
This title is included in Bloomsbury Professional's Professional Negligence online service.
Table of Contents
1 Introduction and General Principles
Part 2 Auditing
2 The Legal Framework of Auditing
3 The Regulatory Framework of Auditing
4 Characterising the Auditor's Relationship with the Company and the Elements of and Defences to a Claim for Audit Negligence
5 Caparo: The Objects and Scope of the Auditor's Duty of Care In Tort
6 Applications of the Caparo Principle
7 Breach of Duty and the Auditor's Standard of Care
8 Scope of Auditor's Duty – For What Losses is the Auditor Liable?
Part 3 Other Liabilities of Accountants
9 Non-Audit Liability of Accountants
10 Conflicts of Interest and Confidential Information
Part 4 Defences
11 Policy Defences – Ex Turpi and Insolvency
12 Limitation
13 Disclaimers and Exclusions of Liability
14 Contributory Negligence and Contribution
15 Counterclaims and Mitigation of Loss
16 Statutory Relief
Part 5 Issues Arising in Litigation Concerning Accountants
17 Disclosure
18 Expert Evidence
Part 6 Disciplinary Regimes and Money Laundering
19 Disciplinary Regimes
20 Money Laundering
Product details
| Published | 08 Jul 2027 |
|---|---|
| Format | Hardback |
| Edition | 3rd |
| Pages | 568 |
| ISBN | 9781526536471 |
| Imprint | Bloomsbury Professional |
| Dimensions | 248 x 156 mm |
| Publisher | Bloomsbury Publishing |
