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Vol 23 No 8 Aug/Sept 18

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Housing Allocations and Homelessness: Law and Practice

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Accountants' Negligence and Liability (eBook)


ISBN13: 9781784512255
Published: September 2016
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: eBook (ePub)
Price: £139.50 + £27.90 VAT
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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).

Subjects:
Professional Negligence, Professional Conduct and Ethics, eBooks, Accounting
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 fault
Contribution from others
Contractual limitation of liability (including UCTA and companies act restriction)
Professional discipline regimes (CCAB, FRC)
Money laundering, including ICAEW Rules.