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Accountants' Negligence and Liability

Accountants' Negligence and Liability

  • Author:
  • Publisher: Bloomsbury Professional (formerly Tottel Publishing)
  • ISBN: 9781780434865
  • Published In: October 2016
  • Format: Hardback , 528 pages
  • Jurisdiction: U.K. ? Disclaimer:
    Countri(es) stated herein are used as reference only

List Price: HKD 1,500.00

HKD 1,410.00 Save HKD 90.00 (6%)

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  • Description 
  • Contents 
  • Author 
  • Details

    Accounting firms can be held liable for the full amount of losses of a collapsed company even if they are only partly to blame. Accountants' Negligence and Liability is the only title on the market to provide all the information needed fully to analyse potential liability in this field of practice.

    It covers statutory and non-statutory audits, tax advice, specified procedures reporting, due diligence reports and corporate finance reporting. It also looks at 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. Limitation and contributory fault are considered with special reference to accountants' cases.

    The book is fully up to date, including discussion of the Audit Regulation and the Audit Directive coming into force in June 2016.

    Case law coverage is comprehensive. The authors have referred to every significant reported accountancy case in the English courts and included the most important commonwealth cases as well. There is full discussion of the difficult issues in this area of law including the recoverability of trading losses and the defence of ex turpi causa. The significance of Caparo v Dickman is fully explained, as is the controversy surrounding Galoo v Bright Graeme Murray. An original analysis is offered of the interaction of these cases with SAAMCO and of the controversial decision of the House of Lords in Stone & Rolls v Moore Stephens.

  • Part 1 Introductory
    Chapter 1 Introduction and general principle 

    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

  • Simon Salzedo QC is a Barrister at Brick Court Chambers.

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