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.
A. build a vast network of paved roads. hope that helps.
Answer:
should remain in custody.
Explanation:
The Detention hearing is conducted before the court decided whether the criminal offender is dangerous enough to stay free before their actual proceeding in court.
The decisions in detention hearing is determine by several factors such as:
- The severity of the crime
Dangerous Offenders such as perpetrators of assaults, arsons, or murder tend to be detained. While light offenders such as vandalism or bar fighting tend be allowed to get home with bail.
- The repetition
Repeating offenders tend to be more likely to be detained even if they're only involved in low-level crimes.
Answer:
B. Ella quiere que...
Explanation:
Some Spanish verbs are usually implemented to create Impersonal Expressions. In these cases, there is not a person or thing in particular which we can identify as the subject. In English, the pronoun used is <em>it</em>. In Spanish, there is no pronoun at all. Examples A, C, D, and E give a clear picture of this.
Example B, on the other hand, includes the pronoun <em>Ella</em>, which means this is a personal expression since we can identify the subject of the sentence.
As someone working on deliberative democracy and its practices, I think we should not exaggerate electoral accountability. Of course it is better than nothing however it is not an effective way of ensuring a democratic system. At the end of the day, we are talking about a power that can be used every 4 or 5 years. Such power is simply not powerful. The lack of citizen power in politics is a systemic issue. Unless the ideas and perspectives of citizens are transmitted to the political arena, we cannot talk about the power of people.
Education is crucially important. With better education people's voting preferences might have better bases. However, this does not make the system any more democratic than it is now unless people have more chances of effecting the policy making. This needs a better systemic environment than electoral politics. Here, I think deliberative and participatory models offer great ways of political decision-making.
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