Answer: Ultramares corporation v. Touche established Ultramares doctrine. Hochfelder v. Ernst & Ernst ruled that scienter is required before CPAs can be held liable.
Explanation:
All the options except the above are true. Ultramares corporation v. Touche did establish the Ultramares doctrine.
United States v. Natelli sentenced two CPAs to prison for a year, in addition to fines, for violating the Securities Exchange Act of 1934.
Bily v. Arthur Young did not uphold the restatement doctrine. The restatement doctrine restatement doctrine makes an auditor liable to people who rely on the quality of his work be they his clients or third parties. Two high courts ruled that auditors are not liable to third parties who use their work but only to the party that contracted their work.
However, Hochfelder v. Ernst & Ernst ruled that an allegation of scienter (an intention to deceive) is not required before CPAs can be held liable as long as the actions constitute actual deception.
While rule 10b-5 of the Exchange Act states the presence of scienter as a requirement to commit an offense, the court ruled against the statute by eliminating the Scienter clause from criminal statute and ruled against Ernst & Ernst.
Answer:
The correct answer for the question that is being presented above is this one: "a. ice cap." All of the following climate zones typically is found in midlatitude region except the ice cap. There are four types of epic mid-latitude climates: mediterranean, humid subtropical, marine west coast, and humid continental.
Explanation:
Climate is the long-term average of weather, typically averaged over a period of 30 years. Some of the meteorological variables that are commonly measured are temperature, humidity, atmospheric pressure, wind, and precipitation. In a broader sense, climate is the state of the components of the climate system, which includes the ocean and ice on Earth. The climate of a location is affected by its latitude, terrain, and altitude, as well as nearby water bodies and their currents.
The fuction of a heart is to pump the blood.
This is not a reasonable conclusion, when she concludes that there is no difference in the effectiveness of these memory strategies because the results are not statistically significant. No, because a dependent variable measured after a two-week delay may lack the sensitivity to detect a difference.
