0035 For damages resulting from an inaccurate audit prepared for a client, an accountant is liable for general negligence only to express third party beneficiaries, for negligent misrepresentation only to persons s/he intended to influence, and for fraudulent misrepresentation to any foreseeable plaintiff.CitationBILY v ARTHUR YOUNG (Auditor's Liability) 3 C4 370 [See: Ultramares v Touche 174 NE 441; Credit v Andersen 483 NE2 110; Citizens v Timm 335 NW2 361; Rest2 of Torts 552; International v Butler 177 CA3 806]
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