The Changing Status Of Accountants' Legal Liability To Third Parties Under The Federal Securities Acts And Common Law
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2014-01-15
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University of Hawaii at Manoa
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Significant changes and developments have occurred during the past fifty years in the accounting profession and in the exposure of accountants to liability. As the accountant plays a major role in the business community and a central role in the operation of the federal securities laws, the courts have been forced to reexamine their po1icies toward accountants legal responsibility and to adopt newer standards of care. The practice and standards of the accounting profession were largely controlled by the profession itself with comparatively little government involvement. At that time, the exposure of accountants to public scrutiny was much less as business did not rely as heavily on the investing public for capital, and liability for accountants was limited by traditional common law principles.
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56 pages
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