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.
B : she found algebra confusing, hence she doesnt understand it. when the other students rushed out too quickly, that doesnt mean that she does not have friends
Answer:
Three structures in the World Trade Center fallen because of fire-instigated basic disappointment. The South Tower crumbled at 9:59 a.m. in the wake of consuming for 56 minutes in a fire brought about by the effect of United Airlines Flight 175 and the blast of its fuel.
Answer:
This is related to a <em>Greenhouse Gases Emissions Report</em> published by the <em>"Innovation Center for US Dairy"</em> in 2010, which was a multy-party effort to identify and determine good and sustainable business practices; the study found that aproximatelly 190 billion pounds of milk produced by USA dairy industry (the largest worldwide), contributed to a <em>2%</em> of the total US GHG emissions. Thus the answer is <em>"two percent"</em>.
Answer:
The professor's emphasis best illustrates a biopsychosocial approach
