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Accountants’ Negligence And Liability

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Accountants’ Negligence  And  Liability By Simon Salzedo QC, Tony Singla

Author Simon Salzedo QC, Tony Singla
Publication Date 2021
ISBN 9781780434865
Format
Hardcover 

 

 

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 is included:

- Lowick Rose LLP v Swynson Ltd & Anor[2017] UKSC 32 on transferred loss
- BPE Solicitors & Anor v Hughes-Holland [2017] UKSC 21 on scope of duty and the SAAMCO principle
- Steel v NRAM Limited [2018] UKSC which revisited the Caparo test for establishing a duty of care
- The SAAMCO principle (the scope of a professional's duty for claimed losses) was also considered by the Court of Appeal in Manchester Building Society v Grant Thornton UK LLP [2019] EWCA Civ 40
- AssetCo v Grant Thornton [2019] EWHC 150 (Comm), a controversial decision in which an auditor was held liable for trading losses caused by management fraud
- Deloitte & Touche v Livent

 

TABLE OF CONTENTS

Part 1 Introductory
Chapter 1 Introduction and general principles


Part 2 Auditing
Chapter 2 The legal framework of auditing
Chapter 3 The regulatory framework of auditing
Chapter 4 Characterising the auditor's relationship with the company and the elements of and defences to a claim for audit negligence
Chapter 5 Caparo: the objects and scope of the auditor's duty of care in tort
Chapter 6 Applications of the Caparo principle
Chapter 7 Breach of duty and the auditor's standard of care
Chapter 8 Scope of auditor's duty – for what losses is the auditor liable?


 Part 3 Other liabilities of accountants
Chapter 9 Non-audit liability of accountants
Chapter 10 Conflicts of interest and confidential information
Part 4 Defences
Chapter 11 Policy defences – ex turpi and insolvency
Chapter 12 Limitation
Chapter 13 Disclaimers and exclusions of liability
Chapter 14 Contributory negligence and contribution
Chapter 15 Counterclaims and mitigation of loss
Chapter 16 Statutory relief
Part 5 Issues arising in litigation concerning accountants
Chapter 17 Disclosure
Chapter 18 Expert evidence
Part 6 Disciplinary regimes and money laundering
Chapter 19 Disciplinary regimes
Chapter 20 Money laundering


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