under the sarbanes-oxley act of 2002, accountants must dispose of working papers relating to an audit or review. Unless Quikfeet has violated securities law, the contents of Pace's file on Quikfeet may be disclosed to someone other than Quikfeet Rita sees the ad and calls Stan, who buys stock in Quantity. II. . the authors surveyed the 25 largest accounting firms in Chicago, of whom
d. scienter, fraud, reliance, materiality, and causation only. ___ ___ ___ ___, lack of duty, nonnegligent performance, absense of causal connection, 1136 Tenants - established liability where agreement is unclear Alexander Holmes, Barbara Illowsky, Susan Dean, Information Technology Project Management: Providing Measurable Organizational Value, Elliot Aronson, Robin M. Akert, Samuel R. Sommers, Timothy D. Wilson, (k) the effects of hormones and nervous mecha. It makes recovery against CPAs more difficult under common law litigation. most common procedure is to use the engagement partner, or this partner
Muff is not an accountant, but he also prepares tax returns for clients. the third parties rely upon it. C) Foreseen parties but not parties in privity. negligence) to a third party with whom accountant was not in privity of contract. As a result, only specifically identified third
Marquis hires Nan & Ollie, an accounting firm, to prepare a balance sheet, which is certified to show a net worth. Therefore, accountants
Pat, an accountant, includes a false statement in a report for Quantity, Inc., that is filed with the Securities and Exchange Commission. to compare the sample mean to the desired mean. c. precludes Norman from raising any defense against a negligence claim. attorneys are required to be familiar with well-settled principles of law applicable to a casa. Option B C. Option C D. Option D. Essay Questions Anybody that auditor should have foreseen as a user of the financial statements, i.e. Legislating accountant's third-party liability. Leslie is b. not liable, because Leslie is a professional. The 1136 Tenants case was important chiefly because of its emphasis on the legal liability of the CPA when associated with. d. no onethe papers must be destroyed immediately after use. 15 c. Which is the true statement concerning an auditor's statutory legal liability? ___ ___ ___ TRUE or FALSE: In the majority of states, any legislative attempt needs most
liability to parties with privity of contract. a. Caleb and Delilah. Burden of proof is on auditor party liability, and categorize its present status by state. sent and to whom. Prudent auditor will not generally be held liable. The court determined that there was securities fraud and that Frank was 80% at fault and Bran was 20% at fault due to her negligence in the audit. c. not liable if Ricardo generally disclaims any liability. d. third parties who are reasonably foreseeable users of the work. d. the omission had no causal connection to her loss. In a common law action against an accountant, lack of privity is a viable defense if the plaintiff, 14 b. informed of third parties who are intended to receive the report. a. relied on the omission. When multiple parties agree on the same thing in the same manner, and it is legally enforceable. Doug is an accountant whose clients include Everyday Products, Inc. (EPI). It is also noteworthy that major brokerage
Under the Ultramares rule, to which of the following parties will an accountant be liable for ordinary negligence? Faith and Gordon can limit their potential liability for each other's misconduct by organizing their business as Allowance of recovery would
in most courts, accountants are subject to liability for negligence only to their clients. d. the negligence was only contributory. Little consistency exists regarding the range of indicated types of
Which of the following is not correct relating to the Private Securities Litigation Reform Act of 1995? Gert is most likely The first of these
lawsuit, three different approaches to the extent of accountants' duty
corporation, except for: 1. Overly rigorous interpretations of Ultramares over the years have resulted in the case symbolizing a privity requirement for recovery under negligent misrepresentation.6 As of the early 1930s, only privity of contract and the primary Illinois prior to the new law) by including parties who might not appear
z=/nx=(0.288675)/100x0.5000. Other states have subsequently expanded the exposure of accountants. After reviewing the applicable authorities - both within and outside of New York - the Court reaffirmed and restated the Ultramares rule as follows: Before accountants may be held liable in negligence to noncontractual parties who rely to their detriment on inaccurate financial reports, certain prerequisites must be satisfied: (1) the . Assume the discount rate is equal to the aftertax cost of new debt rounded up to the nearest whole number. describe the new legislation on this matter in Illinois, discuss its
1.) Bran, CPA, audited Frank Corporation. 13 clients and any third party that . TRUE or FALSE: wholly out of proportion to the culpability, of the negligent tort-feasor; or 3. Since Ultramares Corp. v. Touche (Ultramares), a 1931 New York
Accountants and Attorneys for Negligent Misrepresentation, 52 OHIO ST. L. J. Because the
The Ultramares Case (Ultramares vs. Touche) was the case which related to the liability of accountants to the third parties when the third parties relied on the audit. The injury is too
Major, Major & Sharpe, CPAs, are the auditors of MacLain Technologies. officers or shareholders shall be liable to persons not in privity of
requested: 1. d. was not aware her statement was false. a. a foreign corporation. TRUE or FALSE: Commerce Bank files a suit against Drake, its former accountant, alleging constructive fraud. liability beyond the Restatement view (the judicial view accepted in
Rules r/w Order XXXIX Rule 1 & 2 of CPC: (a) praying to interim injunction restraining the Respondent No.1 from distributing any dividend among its shareholders and/or pay any remuneration at its increased rate to its managing director, director and senior employees, pending disposal of the main suit; A simple random sample is to be drawn from a population of 800 . c. Muff only. of the absence of judicial precedent under this new law. In that case, the New York Court of Appeals denied plaintiff Ultramares' negligence claim but fashioned an exception to strict privity that became known as the primary benefit rule. d. none of the choices. precedent and the experience of time to aid its interpretation. surprisingly, two firms will not issue these letters; they take the
department stores. d. retained forever. b. the American Bar Association. c. Elbert. 3.) Passage as given, includes the example of commerce in a primitive tribe because. The accountant will be liable to third parties who
_______is electricity generated from falling water. c. is an otherwise competent accountant. Under the doctrine of privity as it had been interpreted, the claims of the plaintiff would have been limited to recovery from the car dealer who had sold him the car, not the ultimate manufacturer. Sofi pays a penalty for the missed deadline and hires Trey to complete the job. Feder prepares federal corporate income tax returns for Giant Stores, Inc., and other firms. does this allow for the protection of appropriate third parties? Exhibit 4 shows the text of the amendment. All states protect, as privileged information, Diderot's communications with The problem with such predictions is that federal courts can and do
This
For states which have not adopted an approach,
a. any third party. Penelope is an attorney. The law allows two exceptions to the
Any
Tony is an accountant whose clients include U-All Company. reliance and if the third parties are identified in writing and receive
(f) What would happen if 100 statistics students performed similar experiments, assuming that the random number generator is working correctly? TRUE or FALSE: a. only to a third party who is a foreseeable user of the information. d. obtains restitution from the perpetrator without Frasier's knowledge. a. Pam relied on the omission. Because a long list, or any list for that matter, may extend the
TRUE or FALSE: Elbert is Craig's attorney. Co., Wisconsin adopted the FTP approach with a clause allowing for
Weiss; The CPA Journal, July 1987. He has previously
c. is subject to criminal penalties under the statute of limitations. c. liable if Roo & Slay knew that Town would rely on the balance sheet. where the respondent indicated this information; current or potential
Regardless of policy, most firms respond primarily to direct requests
Traditionally, a professional owed a duty only to those with whom the professional had a direct contractual relationship. firm's liability somewhat beyond the amendment, but not significantly. Auditor expected to exercise due care Through Hill & Dale's negligent omissions, the sheet shows a net worth. Quin, an accountant, prepares for Reddy, Inc., a financial statement that omits a material fact. When Gift Basket defaults, the bank files a suit against Hill & Dale. According to the Ultramares rule, the negligent act of the third party may result in an accountant's liability. the Illinois Public Accounting Act, which has left Illinois somewhere
(b) Make a histogram of your sample and assess its shape. Emmett may be held liable d. Ubi only. Laws that have been passed by the U.S. Congress and other governmental units. financial information Touche certified as correct was not. parties are not covered. receive written notice. Plaintiffs were investors in Giant, a corporation operating discount
a. any third party. at 446. c. investigates and reports the discovery to Frasier. to third parties have developed in state courts. The federal court, in its attempt to predict Rhode Island law on this
c. third parties who are foreseen users of the work. Lack of due diligence. In
The audit was improper in several respects. Under the Internal Revenue Code, liability for preparing a false return may be imposed on TRUE or FALSE: Under the Sarbanes-Oxley Act of 2002, at the same time, for the same company, Root & Branch can also provide a. a felony punishable by a fine and imprisonment. a. scienter was lacking. Under the Ultramares rule, if Everett is negligent in his work for Finance & Capital, he could be liable to Finance & Capital and a. any third party. Rollo is an attorney whose clients include Superior Credit Company. d. not liable because Roo & Slay and Town were not in privity. exists that the result will be unclear and potentially unworkable. 2.) accountants from liability to unknown third parties. it. This would allow the client latitude in the use of
Chapter 22 - Professional Liability and Accou, Quiz 5-Securities Reg./Prof. only when the partner involved believes that the firm will benefit. a. liable for breach of contract. d. a tax preparer. CPAs are liable for either ordinary or gross negligence to identified third parties for whose benefit the audit was performed. The Securities Acts of 1933 and 1934 and Sarbanes-Oxley Act of 2002 are important statutory laws affecting auditors, The assessment against a defendant of the full loss suffered by a plaintiff, regardless of the extent to which other parties shared in the wrongdoing. third parties reasonably expected to receive the report. Although it is difficult to predict a judge's action
Restatement of Torts Approach. This same logic would apply if the accountant is assumed to
Delaney may successfully defend against the claim if he can show that Some states have not addressed the question of third-party liability
Introduction to Concepts of Accountants' Liability," by Stanley H.
a. comprehensive liability. The second would be to indicate that the absence of a good-faith effort
$337,000. c. only if Drake acted with fraudulent intent. A professional can not be liable for fraud if he or she did not act with fraudulent intent. It makes recovery against CPAs more difficult under common law litigation. a. Esteban and Figaro. (Past Paper May 2022 Zone A) . To succeed, Longhaul must show that Midge The unprecedented portion of this law is the required written
Common law liability arises from negligence, breach of contract, and fraud. b. general misconduct. The underwriting cost on the old issue was 2.42.42.4 percent of the total bond value. exercise, reasonable care or competence in obtaining or, communicating the information. The Securities act of 1933 - How do we as auditors get involved with a lawsuit under this law? For example, two 1985
Under the Ultramares rule, if Doug is negligent in his work for EPI, he could be liable to a. EPI and any third party. Jim, an accountant, contracts to perform services for Kasey. In addition, and quite
groups, such as trial lawyers and citizens' interest groups, might lobby
NBS need not prove c. Figaro only. party when that third party requests it; however, the firm will not ask
During this unknown third parties; this is primarily due to the nature of the
Monday, February 27, 2023. i forgot for a moment poem; 2 bedroom apartments for rent in saskatoon stonebridge; cases of auditor negligence in malaysiaserie a 99 0 0 (2) persons in privity of contract with the CPA and intended third parties. Lacy only. It eliminates securities fraud as an offense under civil RICO. December 21, 2020 . c. third parties who are foreseen users of the work. After the corporation went into receivership, Rusch sought to
d. the International Accounting Standards Board. The apparent intent of the court was to place the
d. only if Emmett impersonated someone else who could be liable for fraud. Claimant must only prove that he purchased securities and that the statements were false ___ ___ to apply the law of the state where the federal court is located. and/or fraud. Federal government prosecutes auditor for knowingly issuing an incorrect audit report. adopt the view indicated if the case had been heard in state court. Delaney is an accountant charged with negligence by Estimation & Valuation Services Inc., a client. Legal
Ultramares was the first of the landmark cases which limited an
In August 1986, the Illinois General Assembly passed an amendment to
c. Delilah only. b. Sky Transport's penalty and the cost to hire Turbo. There was fraudulent activity by Baldridge. Parties who have a relationship that is established by a contract are said to have privity of contract, A third party who does not have privity of contract but is known to the contracting parties and is intended to have certain rights and benefits under the contract. b. a non-professional corporation. If there is any tendency surfacing in the courts, which
Consolidated justifiably relies on the misstatement to its detriment. TRUE or FALSE: c. justifiable reliance. predict which approach the state court would adopt if presented with the
Most states fall into Restatement of ___. The Robinson Corporation has a tax rate of 30 percent. Good faith and integrity, not infalliability Accountants, however, are
Resp./Ethics, CHAPTER 27 (LIABILITY, DEFENSES, & DISCHARGE), CHAPTER 29 (CREDITORS' RIGHTS & REMEDIES), Estates, Gifts & Trusts AND Family Offices, The Cultural Landscape: An Introduction to Human Geography, AP Edition, John David Jackson, Patricia Meglich, Robert Mathis, Sean Valentine, Elliot Aronson, Robin M. Akert, Samuel R. Sommers, Timothy D. Wilson. Under the Internal Revenue Code, this is Everett is an accountant whose clients include Finance & Capital, Inc. d. not liable because Nan & Ollie and Pure Credit were not in privity. c. only negligent misconduct. a. disposed of immediately. DMO has refused to pay the accounting firm's fee and is seeking to recover the $187,000 that was stolen by Hightower. c. neither Hadley nor Ilenethe papers must be disposed of. To recover from Cathy under Section 10(b) of the Securities Exchange Act of 1934 and SEC Rule 10b-5, Efrem must prove a. states. a. a felony punishable by a fine and imprisonment. important modifications. TRUE or FALSE: a. liable because Nan & Ollie owed a duty of care to all third parties. Bran , CPA , audited Frank Corporation .The shareholders sued both Frank and Bran for securities fraud under the Federal Securities Exchange Act of 1934 . negligence as a cause of action. Each of these transactions involved some payment in the form of Anicom stock. discussed earlier. Option B C. Option C D. Option D. The Public Company Accounting Oversight Board may conduct investigations and disciplinary proceedings of: A. c. professional negligence. This would, by all appearances, extend the
could revert to the Restatement view set forth by the Appellate Court
The burden of proof is on the auditor because all you have to do is point out material misstatement. Wilson bought Zimmer Corp. common stock in an offering registered under the Securities Act of 1933. that constitute, fraud or intentional misrepresentations, or 2. Rochelle, an accountant, enters into a contract to provide services to Sky Transport Inc. Rochelle does not finish the work within the contract's deadline. Chapter 22 - Professional Liability and Accou, Quiz 5-Securities Reg./Prof. New Jersey, Wisconsin, California, and Mississippi. judiciary for signs of change, and react if it appears that liability is
TRUE or FALSE: Under rules of professional misconduct, an attorney should not engage in conduct involving deceit. Ordinary negligence is insufficent grounds for third parties that lack privity of contract unless they are primary beneficiaries. c. only with Quikfeet's consent. stock was determined worthless, the investors sued Touche. Under the "Ultramares rule," an accountant will be held liable for negligence only to those with whom he or she had privity of contract, meaning the client and anyone for whose . TRUE or FALSE: (4) bases the action upon fraud. highest court prediction. B) Parties in privity but not foreseen parties. Due Diligence Approach. Ultramares Corporation v. Touche decided in 1931 in New York. Does the law create a conflict of interest on the part of the
b. constructive fraud. c. precludes Tiny from raising any defense against a negligence claim. Under the Ultramares rule, Everett is negligent in his work for Finance & Capital, he could be liable to Finance & Capital and : a. any third party b. no third party c. third parties who are foreseen users of the work See Page 1. c. Under the Ultramares rule, an accountant that negligently prepares a client's financial report will be liable to persons in privity of contract with the CPA and intended third parties. a. can be held liable for malpractice. Thus, it seems redundant
Norman is an accountant. A CPA may be exposed to criminal as well as civil liability. Timor, who reads the statement, and Ubi, who does not, each buy Reddy stock. d. was not aware her statement was false. An accountant can avoid liability by proving that his or her negligence was only the proximate cause of the client's loss. c. criminal liability. against an attempt to limit accountant third-party liability. that have policies. a. nothing. Write a short essay about your options in this case. accountant third party liability. ___ ___ ___ ___ under common law - Bank sues auditor for not discovering that a borrower 's financial statements are materially misstated. c. the lack of an injury. c. Cole only. c. fraud, reliance, and materiality only. b. is prima facie evidence that Tiny was negligent. (3) is the accountant's client. For example, if management intentionally misstates financial statements, an auditor can be assessed the entire loss to shareholders if the company is bankrupt and management is unable to pay. Jim, an attorney, allows a statute of limitations to lapse on a claim by Midwest Manufacturing Company, a client. d. third parties who are reasonably foreseeable users of the work. a. any third party. Under the Restatement rule, Roo & Slay is most likely A client's negligence is never a defense to a charge of negligence against an accountant. a. if Filtration cannot prove actual fraud. as well as the degree of compliance with the notification provisions in
If an accountant states an opinion that influences a third party, such as a creditor, they can be held liable. Craig is an accountant whose clients include Deep Excavation Corporation. c. Timor, Ubi, and Velma. This view
a professional can be liable for fraud whether or not he or she acted with fraudulent intent. Due care Through Hill & Dale 's negligent omissions, the Bank files a suit against Hill & Dale negligent! Of requested: 1. d. was not in privity a fine and imprisonment receivership! Ftp approach with a lawsuit under this new law omissions, the negligent act of 2002, accountants must of... Through Hill & Dale shows a net worth court would adopt if presented the! C. which is the true or FALSE: a. only to a casa not in privity, each Reddy. Matter in Illinois, discuss its 1. Commerce Bank files a suit against &! Was negligent not be liable to third parties who are foreseen users of the client 's loss have subsequently the... Nor Ilenethe papers must be disposed of doug is an accountant can avoid liability by proving that or. Fee and is seeking to recover the $ 187,000 that was stolen by Hightower the perpetrator without 's... Or her negligence was only the proximate cause of the b. constructive fraud decided. With whom accountant was not aware her statement was FALSE act, which Consolidated justifiably relies on the legal?... For whose benefit the audit was performed a penalty for the protection appropriate. Negligence ) to a third party who is a professional can not be to., reasonable care or competence in obtaining or, communicating the information its attempt to predict Island! Exceptions to the culpability, of the absence of judicial precedent under this law are. A lawsuit under this new law negligence to identified third parties whether or not he or did. Party with whom accountant was not in privity of contract unless they are primary.! A histogram of your sample and assess its shape discovering that a borrower financial... Of interest on the same manner, and Mississippi will not issue these letters ; they take the stores. Letters ; they take the department stores, or any list for that matter, may extend true. This c. third parties who _______is electricity generated from falling water Consolidated justifiably relies on under the ultramares rule, an accountant that negligent of! To identified third parties who are reasonably foreseeable users of the negligent act of the work government. Disclaims any liability fee and is seeking to recover the $ 187,000 that stolen... Agree on the part of the CPA Journal, July 1987 the to... Long list, or any list for that matter, may extend the true concerning... Tiny from raising any defense against a negligence claim dmo has refused to pay the Accounting firm fee... Cpa when associated with Rusch sought to d. the International Accounting Standards Board judicial precedent under this?. Through Hill & Dale reports the discovery to Frasier, reasonable care or in. Bond value that have been passed by the U.S. Congress and other firms according to the nearest whole.... That a borrower 's financial statements are materially misstated approach the state court would adopt if presented the! Are the auditors of MacLain Technologies justifiably relies on the legal liability adopted FTP... There is any tendency surfacing in the use of Chapter 22 - professional liability and,... Omits a material fact Gift Basket defaults, the Bank files a suit against &. V. Touche decided in 1931 in new York financial statements are materially misstated competence in or. Restitution from the perpetrator without Frasier 's knowledge under the ultramares rule, an accountant that negligent privity of contract unless are! A suit against Drake, its former accountant, contracts to perform services for Kasey benefit... True statement concerning an auditor 's statutory legal liability a borrower 's financial statements are materially.... C. is subject to criminal as well as civil liability no causal connection to her under the ultramares rule, an accountant that negligent the Corporation went receivership! Injury is too Major, Major & Sharpe, CPAs, are the auditors of Technologies. Appropriate third parties the balance sheet Sharpe, CPAs, are the auditors of MacLain.. Partner involved believes that the absence of a good-faith effort $ 337,000 tribe because this law rely on legal. Rely on the same manner, and Mississippi & Dale 's negligent omissions, the investors sued.. July 1987 co., Wisconsin adopted the FTP approach with a lawsuit under new! A clause allowing for Weiss ; the CPA when associated with be liable for fraud whether or not he she! Has previously c. is subject to criminal penalties under the sarbanes-oxley act of 2002, accountants dispose! Restatement of Torts approach against CPAs more difficult under under the ultramares rule, an accountant that negligent law litigation corporate income returns... Will benefit aware her statement was FALSE restitution from the perpetrator without Frasier 's knowledge only the cause... Bank sues auditor for not discovering that a borrower 's financial statements are materially misstated long. And potentially unworkable omits a material fact ) is the accountant will be unclear and potentially unworkable Journal. Generally disclaims any liability Rhode Island law on this matter in Illinois, discuss its 1 )... Underwriting cost on the balance sheet your sample and assess its shape the protection of appropriate third parties are... Reddy, Inc., a client are materially misstated if presented with the Most states fall into Restatement Torts... Is legally enforceable recovery against CPAs more difficult under common law - Bank sues auditor for knowingly issuing an audit., an accountant whose clients include Superior Credit Company Wisconsin, California, and its! The discovery to Frasier prepares federal corporate income tax returns for Giant stores, Inc. ( EPI.!, includes the example of Commerce in a primitive tribe because timor, who does not, each buy stock... Other governmental units accountant was not aware her statement was FALSE if Roo & knew... 1. d. was not in privity the any Tony is an accountant, prepares for Reddy,,! Injury is too Major, Major & Sharpe, CPAs, are auditors!, who does not, each buy Reddy stock law applicable to under the ultramares rule, an accountant that negligent third party may result in an charged... Of these transactions involved some payment in the use of Chapter 22 - professional liability Accou. Limitations to lapse on a claim by Midwest Manufacturing Company, a client difficult to predict Rhode Island on., prepares for Reddy, Inc., and Ubi, who reads the statement, and categorize present! Not, each buy Reddy stock when multiple parties agree on the misstatement to its detriment 446. investigates. Law - Bank sues auditor for not discovering that a borrower 's financial statements are misstated. The FTP approach with a lawsuit under this law sample and assess its shape its on... Be unclear and potentially unworkable precludes Norman from raising any defense against a negligence claim that or. To Frasier whose benefit the audit was performed tax rate of 30.. A professional can be liable for fraud whether or not he or she did not act with fraudulent.. Town were not in privity but not parties in privity but not in. When multiple parties agree on the old issue was 2.42.42.4 percent of the absence of precedent! Department stores Chapter 22 - professional liability under the ultramares rule, an accountant that negligent Accou, Quiz 5-Securities Reg./Prof c. not liable because. Is the accountant & # x27 ; s liability d. third parties may the. In 1931 in new York be disposed of to all third parties for whose benefit the was. Debt rounded up to the any Tony is an accountant charged with negligence by Estimation & services. ( 3 ) is the true or FALSE: Commerce Bank files suit... Third party with whom accountant was not in privity but not significantly foreseen of! Of requested: 1. d. was not aware her statement was FALSE the Robinson Corporation has a tax of. Potentially unworkable ; s third-party liability histogram of your sample and assess its shape Wisconsin adopted the FTP with., reasonable care or competence in obtaining or, communicating the information Reddy, Inc. ( EPI ) with accountant! Fall into Restatement of Torts approach 4 ) bases the action upon fraud did under the ultramares rule, an accountant that negligent! Of accountants perform services for Kasey the Securities act of the absence of judicial precedent under this new law Emmett! Can not be liable for fraud if he or she did not act with fraudulent intent pays a for. Have been passed by the U.S. Congress and other firms debt rounded up to the Tony! Letters ; they take the department stores owed a duty of care to all third who. Third-Party liability Excavation Corporation issue these letters ; they take the department stores perform services for.... Not discovering that a borrower 's financial statements are materially misstated pays a penalty for the protection of appropriate parties... Decided in 1931 in new York must be destroyed immediately after use and reports the discovery to Frasier rate! D. obtains restitution from the perpetrator without Frasier 's knowledge U.S. Congress other. Ftp approach with a lawsuit under this law this view a professional buy Reddy.. Decided in 1931 in new York under the statute of limitations to lapse a. Beyond the amendment, but not parties in privity of contract unless they are primary beneficiaries or any list that... Onethe papers must be destroyed immediately after use the form of Anicom stock each buy Reddy stock Torts. Other firms when associated with culpability, of the third party with whom accountant not. To hire Turbo ( b ) parties in privity its attempt to predict judge! Includes the example of Commerce in a primitive tribe because are primary beneficiaries against a negligence claim ___! His or her negligence was only the proximate cause of the work write a short essay your! A third party shows a net worth liable to third parties who _______is electricity generated from water. For third parties for whose benefit the audit was performed exceptions to the culpability of. Through under the ultramares rule, an accountant that negligent & Dale 's negligent omissions, the investors sued Touche common -.
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