Legal liability of certified public accountants
From Wikipedia, the free encyclopedia
Whether providing services as an accountant or auditor, a certified public accountant (CPA) owes a duty of care to the client and third parties who foreseeably rely on the accountant's work.[1] Accountants can be sued for negligence or malpractice in the performance of their duties, and for fraud.
The examples and perspective in this article may not represent a worldwide view of the subject. (April 2014) |