Accountants’ Ethics & responsibilities まとめ

 こんにちは。仕事に、勉強に、、、それから恋愛に、、、、私の場合は相手がいないので恋心 でしょうか どれもこれも、みごとに苦しいです 笑いそうなくらい。。。 。。。なので下らないこと考えてないで勉強しましょ

今日もひたすら間違えた、そして、間違えやすい箇所を黙々とまとめてみました

今日はAccountants’ Ethics & responsibilities ですっ これ、一通り読みながら思ったのですが、 訴えを起こすとき、Negligence と Securities Act of 1933 は「感情的にならずに、事実だけを述べる」、それから、Securities Act of 1934 になると、ほんの少しだけ感情的になって「信じていたのに。。。」とか「わざと?」みたいなふうに証言していくのですね~ 

キーワードを太字にしました。過去問はそのまんま の問題が多いです是非是非ご参考にしていただければと思います

[Accountants’ Ethics & Responsibilities]

■Negligence

Negligence involves a breach of a duty of due care.

  • The client need not prove reliance in a negligence action against a CPA.

  • In a negligence action, a client must prove:

  1. a loss (injury)

  2. Caused (proximate cause)

  3. The wrongful acts of the defendant (breach of duty of care)

■Securities Act of 1933 – purchaser prove to CPA liable

  • Omitted or misstated a material fact (not necessary that the purchaser prove reliance or fraud)

  • It is not necessary that the purchaser prove reliance or fraud.

■Securities Act of 1934 – purchaser prove to CPA liable

Section 10(b) and Rule 10b-5 of the Securities Exchange  Act of 1934 impose liability on anyone (including a CPA) who intentionally ( or with reckless disregard) (lack of good faith and lack of knowledge)  makes an untrue statement of fact or omits a material fact in an SEC annual report. It is not necessary that hte stock purchaser prove negligence. An investor’s burden of proof includes reliance on the inaccurate statement.

■Constructive fraud – elements

  • Misrepresentation or omission of a material fact

  • Reckless disregard for the truth

  • Reasonable reliance by the injured party

  • Intent to rely

  • Injury

■Ultramares doctrine (ここだけはPrivityがキモになる)

In order to prevail in a suit under the Ultramares doctrine the third party must show privity of contract  when ordinary negligence took place. Under the Ultramares doctrine, liability extends to third parties only in case of fraud. Since, under common law, for privity of contract to exist a person must have a contractual relationship with the person sued.





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