1987-06-22, English, Article, Journal or magazine article edition: It's 11 p.m., Mr. Accountant: do you know where your financial statements are tonight? Bernstein, Arnold E.

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Physical Description
  • Magazine/​Journal article
Published
  • California Society of Certified Public Accountants, 1987 Summer
Language
  • English

Edition details

Title
  • It's 11 p.m., Mr. Accountant: do you know where your financial statements are tonight?
Appears In
  • Outlook, v55, no.n2, 1987 Summer, p18(4) (ISSN: 0273-835X)
Author
  • Bernstein, Arnold E.
Published
  • California Society of Certified Public Accountants, 1987 Summer
Physical Description
  • Magazine/​Journal article
Subjects
Target Audience
  • Professional
Summary
  • The privity doctrine allows only clients to sue accountants for fraud, thus limiting third party suits to fraud issues. Most states have followed the privity rule for over 50 years. Recent California litigation such as the Butler and Hollander cases have caused re-examination of the privity rule and the third-party creditor issue. It is suggested that accountant responsibility be limited to those parties who the accountant knows directly and can reach. Prospects for changes in the courts and legislature are examined. Professional accounting organization proposals for accounting tort reform are being developed.
Language
  • English
Database
  • Gale Academic OneFile
  • Gale General OneFile
Identifier
  • 5270038

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Charles Sturt University. CSU Library - Electronic Resources (shared). Open to the public 000392241; Full Text Available; EBSCOhost - Available from 1990 until 2000 Periodical; Journal, magazine, other English
Collie Shire Council. Collie Public Library. Open to the public Periodical; Journal, magazine, other English
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Plantagenet Shire Council Libraries. Mount Barker Library. Open to the public Periodical; Journal, magazine, other English
Shellharbour City Council. Shellharbour City Library Service. Open to the public Periodical; Journal, magazine, other English
Southern Cross University. University Library Lismore. Open to the public Electronic resource - Check catalogue for holdings Periodical; Journal, magazine, other English
University of Newcastle. University of Newcastle Library. Open to the public 657.05/51; Vol. 48, no. 3-v. 52, no. 4; Dec. 1980-Fall 1984 Periodical; Journal, magazine, other English
Western Sydney University. Penrith Campus Library. Open to the public Online version Periodical; Journal, magazine, other English
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These 6 locations in New South Wales:

Library Access Call number(s) Formats held Language
Charles Sturt University. CSU Library - Electronic Resources (shared). Open to the public 000392241; Full Text Available; EBSCOhost - Available from 1990 until 2000 Periodical; Journal, magazine, other English
Cumberland Council. Auburn Library. Open to the public Periodical; Journal, magazine, other English
Shellharbour City Council. Shellharbour City Library Service. Open to the public Periodical; Journal, magazine, other English
Southern Cross University. University Library Lismore. Open to the public Electronic resource - Check catalogue for holdings Periodical; Journal, magazine, other English
University of Newcastle. University of Newcastle Library. Open to the public 657.05/51; Vol. 48, no. 3-v. 52, no. 4; Dec. 1980-Fall 1984 Periodical; Journal, magazine, other English
Western Sydney University. Penrith Campus Library. Open to the public Online version Periodical; Journal, magazine, other English
Show 0 more libraries...
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None of your libraries hold this item.
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