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Topic: Business
Number of pages / Number of words: 5 / 1365
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They are:

(1) A misrepresentation of material fact has occurred

(2) There exists an intent to deceive

(3) The innocent party has justifiably relied on the misrepresentation

(4) For damages, the innocent party must have been injured

An accountant can be liable for two different types of fraud, actual fraud or constructive

fraud...


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An accountant can be liable for constructive fraud whether or not he acted with fraudulent intent.

An Accountant's Liability to Third Parties

An accountant may be held liable to third parties. There are three views on this liability, they are:

(1) The Ultramares Rule

(2) The Restatement Rule

(3) The Reasonable Foreseeable User Rule

The Ultramares Rule states that privity of contract is required, and that accountants owe a

duty of care only to those persons whose primary benefit the reports or financial statements are intended...


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General points of the essay

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