Answer:
D is the correct answer because it is
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.
Here’s South Africa
Living in a country like South Africa, there are many natural riches to inspire and create exceptional pieces of jewellery. Aside from some of the world’s most magnificent diamonds and gemstones, the flora, fauna and multi-cultural colourful nature of the country creates a true haven for artistic inspiration.
There are intellectual property laws globally that provide protection for jewellery designs which may vary according to jurisdiction including trade marks, designs, copyright, traditional knowledge and advertising laws. Below is a short note on the applicability of the trade mark law in South Africa.
Answer:
50
Explanation:
Productive vocabulary words refers to Vocabulary of an person as defined by the words he or she utilizes on a constant basis, as compared for those he or she may recognize when used by others. Productive knowledge of vocabulary is the capacity to use various aspects of word knowledge in writing and speech.
Children typically slowly continuously grow there productive vocabulary words and experiences a sprunt At around 18 months when they reach their 50 productive vocabulary words
Answer:
Water pollution is defined as the presence in groundwater of toxic chemicals and biological agents that exceed what is naturally found in the water and may pose a threat to human health and/or the environment.
Air Pollution is defined as the presence of substances in the atmosphere that have a harmful effect on human health as well as the health of other living organisms
