To show negligence, four elements must be proved. The elements of Negligence: (1) A duty of care existed (2) The duty of care was breached (3) The plaintiff (client) suffered an injury (4) The injury was proximately caused by the defendants (accountants) breach of duty of care. An accountant has the standard of care to conform to generally accepted accounting practices (GAAP) and to generally accepted auditing standards (GAAS)...
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To show negligence, four elements must be proved. The elements of Negligence: (1) A duty of care existed (2) The duty of care was breached (3) The plaintiff (client) suffered an injury (4) The injury was proximately caused by the defendants (accountants) breach of duty of care. An accountant has the standard of care to conform to generally accepted accounting practices (GAAP) and to generally accepted auditing standards (GAAS)...
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