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Essay

Liability of Certified Public Accounts

Essay specific features

 

Issue:

Business

 

Written by:

Otto K

 

Date added:

December 2, 2016

 

Level:

University

 

Grade:

A

 

No of pages / words:

5 / 1365

 

Was viewed:

3550 times

 

Rating of current essay:

 
Essay content:

Because of this expertise, the reports and financial statements that an accountant produces for his clients are considered a fair and accurate reporting of their clients' financial situation. Clients and third parties use these reports and financial statements to make important decisions. Because of how these reports and financial statements are used, an accountant has a liability to his clients and sometimes to third parties...
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Because of how these reports and financial statements are used, an accountant has a liability to his clients and sometimes to third parties. There is potential liability under: (1) Common law (2) Securities Laws (3) Internal Revenue Code An Accountant's Liability to his Clients under Common Law An accountant's common law liability to his client can include: (1) Breach of contract (2) Negligence (3) Fraud Breach of contract is the failure, without legal excuse, of an account to perform the obligation of the contract between the client and the accountant...
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