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:
Norms.
Explanation:
As the example shows, this group of students have just established norms. A norm is a type of behaviour or situation that is expected from another individual to be typical. Therefore, if the group discusses that they will meet twice a week, and during each meeting, they will begin by addressing any issues that have arisen, then share the work they have completed they are establishing norms to be followed among them, which are accepted by all members: "The group agrees to the guidelines and begins the work."
Implied powers are not explicitly mentioned, that means that they are not definitely specified and can be a subject of a debate. Implied powers are implied by what is needed to perform other, specified, functions. The debate around them focuses on finding out which powers are those, since they're not directly specified ( and thus could be abused).
If the party leadership in congress wanted to create party discipline, they would most likely use the <u>legislative agenda</u>.
In liberal democracies, party discipline typically refers to the control that birthday celebration leaders have over their caucus participants in the legislature.
With every new Congress, the Democratic and Republican meetings choose one in every one of their participants to serve as celebration leaders. depending on which birthday party is in power, one party leader serves as majority leader and the other as minority chief.
A whip is legit of a political celebration whose assignment is to ensure celebration discipline in a legislature. This indicates making sure that individuals of the party vote according to the celebration platform, instead of in step with their very own individual ideology or the will of their donors or components. Whips are the party's "enforcers".
Learn more about democracies here: brainly.com/question/3710021
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The psychological expression of internal needs or valued goals is referred to as your drive.
