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Which of the following stateme

Which of the following statements concerning the duty of care of accountants involved in preparing a report for a target company involved in a take-over bid is correct?
A、The accountants owe a duty of care to the bidding company
B、The accountants owe a higher standard of care to the target company than it would when auditing
C、The accountants owe a duty of care to shareholders considering purchasing shares in the bidding company
D、The accountants owe a duty of care to the general public considering purchasing shares in the target company



【参考答案及解析】
Following the Caparo decision, the accountants do not owe a duty of care to the shareholders or the general public. There is no special relationship with the bidding company so no duty of care is owed to that. Following the case of Morgan Crucible Co plc v Hill Samuel Ltd and others 1990, the accountants owe a higher standard of care to the target company because the report will be used in a take-over bid.
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