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Author : Insight Information Inc
Publisher : Unknown
Page : 334 pages
File Size : 46,7 Mb
Release : 2002
Category : Accountants
ISBN : STANFORD:36105063193374
Author : Dan L. Goldwasser,M. Thomas Arnold
Publisher : Practising Law Inst
Page : 886 pages
File Size : 47,8 Mb
Release : 1996
Category : Law
ISBN : 0872240959
Accountants' Liability also provides attorneys with the legal, strategic, and tactical knowledge they need to prove (or successfully defend against) claims against accountants such as breach of contract, breach of fiduciary duty, negligence, securities claim fraud, common law fraud, civil RICO actions, as well as practice and ethical violations
Author : Ronald Foerester
Publisher : Scarborough, Ont. : Carswell
Page : 128 pages
File Size : 51,7 Mb
Release : 2002
Category : Accountants
ISBN : 0459240226
Author : Simon Salzedo KC,Tony Singla KC
Publisher : Bloomsbury Publishing
Page : 566 pages
File Size : 48,7 Mb
Release : 2021-03-26
Category : Law
ISBN : 9781526512468
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
Author : George W. Spellmire
Publisher : Unknown
Page : 916 pages
File Size : 44,8 Mb
Release : 1993
Category : Accountants
ISBN : STANFORD:36105060906224
Author : Jeffrey G. Matthews
Publisher : John Wiley & Sons
Page : 206 pages
File Size : 54,8 Mb
Release : 2019-11-11
Category : Business & Economics
ISBN : 9781119597704
An essential guide for practitioners on avoiding unethical situations in a fraud investigation—provides tips, techniques, and real-life examples Credentialed accountants, auditors, and fraud examiners who fail to identify fraud and misconduct may be in violation of their professional standards. Among these standards are requirements to exercise professional and moral judgment, act in the best interest of the public, maintain integrity, objectivity, and independence, render opinions based on evidence and documentation, and exercise due care in planning and discharging professional activities. Failing to adhere to professional standards and ethical codes have serious consequences for CPAs, CFEs, and CIAs engaged in fraud investigations. Fraud helps readers avoid unethical situations in fraud investigations and stay within the boundaries of professional guidelines and standards. Author Jeffrey Matthews combines real-world techniques and practical advice with personal insights from his experience as a forensic accountant. Detailing how he faced death threats, retaliation, and family hardships during actual fraud investigations, the author shares how despite serious challenges, he never deviated from professional standards. The author demonstrates how accountants can avoid being caught in unethical practices and examines the common tendencies that hinder the ability to detect, deter, and prevent fraud and misconduct. This fascinating, highly-relevant book will help practitioners: Recognize current and emerging trends to identify new areas of weakness Address time and budget constraints with effective delegation and supervision of lower-level staff Maintain a healthy dose of skepticism by ‘testing not accepting’ Understand the effort and expertise required to perform an investigation before accepting engagements Avoid establishing biases and pre-determining outcomes before accepting assignments A full-featured resource, complete with PowerPoint slides and a test bank, Fraud is invaluable for auditors, accountants, and other certified fraud examiners.
Author : Jonathan R.H.H. Pockson
Publisher : Springer
Page : 228 pages
File Size : 54,8 Mb
Release : 1982-06-18
Category : Law
ISBN : 9781349051267
Author : Marc J. Epstein,Albert D. Spalding
Publisher : Irwin Professional Publishing
Page : 330 pages
File Size : 47,5 Mb
Release : 1993
Category : Business & Economics
ISBN : STANFORD:36105060053118
"In today's highly competitive accounting environment, liability is one of the biggest fears. Accountants are potentially subject to more claimants in the course of any one transaction than doctors. A major liability loss can severely damage or cause the complete failure of your accounting firm - large or small. The Accountant's Guide to Legal Liability and Ethics reveals the magnitude of the liability issues you face daily as an accountant and tells you of the dangers. Practical and easy to read, this guide breaks through the rhetoric to show you the broad spectrum of liability." "You'll discover the way courts really look at GAAS and GAAP; how to identify which areas of your practice are particularly vulnerable based on previous court actions and rulings; what to look for in a policy when purchasing professional liability insurance; and the foundation for developing an ethical framework that will guide accountants through these dangerous waters." "While concerns over liability mount in almost every profession across the country, it undoubtedly weighs heavily on the accountant. The authors provide you with new insights and new dimensions in practicing your profession and help you overcome these concerns."--BOOK JACKET.Title Summary field provided by Blackwell North America, Inc. All Rights Reserved
Author : Thomas Jerome Shroyer
Publisher : Aspen Publishers
Page : 408 pages
File Size : 45,6 Mb
Release : 1991
Category : Business & Economics
ISBN : UOM:35128001354750
Author : Insight Information Inc
Publisher : Unknown
Page : 434 pages
File Size : 52,8 Mb
Release : 2000
Category : Accountants Malpractice Canada
ISBN : 1552642135
Author : D. R. Carmichael,Paul H. Rosenfield
Publisher : John Wiley & Sons
Page : 842 pages
File Size : 43,5 Mb
Release : 2003-05-13
Category : Business & Economics
ISBN : 9780471456179
The premier accounting reference, revised and expanded The Accountants' Handbook series has the longest tradition of any reference of providing comprehensive coverage of the field to both accounting professionals and professionals in other fields who need or desire quick, understandable, and thorough exposure to complex accounting-related subjects. Like its predecessors, the Tenth Edition is designed as a single reference source that provides answers to all reasonable questions on accounting and financial reporting asked by accountants, auditors, bankers, lawyers, financial analysts, and other preparers and users of accounting information. Written by nationally recognized accounting professionals, including partners in major public accounting firms, financial executives, financial analysts, and other relevant business professionals, the Handbook covers both financial accounting and reporting and industry specific accounting issues in separate volumes for easy reference. Its comprehensive content provides analysis on over 43 critical areas of accounting.
Author : Daniel L. Berger,Michael L. Cypers
Publisher : Unknown
Page : 616 pages
File Size : 44,7 Mb
Release : 2002
Category : Business & Economics
ISBN : STANFORD:36105063165141
Author : Jay M. Feinman
Publisher : American Bar Association
Page : 408 pages
File Size : 40,9 Mb
Release : 2006
Category : Law
ISBN : 159031784X
Author : Richard Leo Miller,Gerald P. Brady
Publisher : John Wiley & Sons
Page : 488 pages
File Size : 41,6 Mb
Release : 1986
Category : Business & Economics
ISBN : UOM:35128000931913
Excerpt: ... Meaning is central As in our discussion of judgment we were making more explicit what is involved in inference, so in the discussion of meaning we are only recurring to the central function of all reflection. For one thing to mean, signify, betoken, indicate, or point to, another we saw at the outset to be the essential mark of thinking (see p. 8). To find out what facts, just as they stand, mean, is the object of all discovery; to find out what facts will carry out, substantiate, support a given meaning, is the object of all testing. When an inference reaches a satisfactory conclusion, we attain a goal of meaning. The act of judging involves both the growth and the application of meanings. In short, in this chapter we are not introducing a new topic; we are only coming to closer quarters with what hitherto has been constantly assumed. In the first section, we shall consider the equivalence of meaning and understanding, and the two types of understanding, direct and indirect. I. Meaning and Understanding To understand is to grasp meaning If a person comes suddenly into your room and calls out "Paper," various alternatives are possible. If you do not understand the English language, there is simply a noise which may or may not act as a physical stimulus Pg 117 and irritant. But the noise is not an intellectual object; it does not have intellectual value. (Compare above, p. 15.) To say that you do not understand it and that it has no meaning are equivalents. If the cry is the usual accompaniment of the delivery of the morning paper, the sound will have meaning, intellectual content; you will understand it. Or if you are eagerly awaiting the receipt of some important document, you may assume that the cry means an announcement of its arrival. If (in the third place) you understand the English language, but no context suggests itself from your habits and expectations, the word has meaning, but not the whole event. You are then perplexed and incited to...
Author : Marc J. Epstein,Earl Jay Weiss
Publisher : Unknown
Page : 192 pages
File Size : 50,9 Mb
Release : 1977
Category : Accountants
ISBN : UCAL:B4307595
