Which of the following parties are owed a duty of care by an accountant in respect of accounts that they have produced?
A、The client only
B、The client and any person relying on the accounts
C、The client and any person that the accountant knows will rely on the accounts
D、The client and to the public at large
A、The client only
B、The client and any person relying on the accounts
C、The client and any person that the accountant knows will rely on the accounts
D、The client and to the public at large
【参考答案及解析】
An accountant owes a duty of care to those they have a special relationship with. This includes the client that the accounts were prepared for, but also to anyone who the accountant knows will rely on the accounts.
An accountant owes a duty of care to those they have a special relationship with. This includes the client that the accounts were prepared for, but also to anyone who the accountant knows will rely on the accounts.