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:
-3 platforms - 12.0 m. high -14.0 m. high spire resembling the finial of Swayambhunath -Revered by Buddhist as well as Nepalese Hindus. -Gaya-jatri - festival to ...
Explanation:
North
Just check out a map :)
Answer:
protecting the privacy of information when it is passed to another country
Explanation:
In European Union, the General Data Protection Regulation (GDPR) is a regulation that protects the persona details of the citizens. Under this regulation every citizen is provided with the right to monitor and control their personal details and data while performing any international business. This regulation helps in monitoring and maintaining the privacy in the European Union.
One major way in which the Vietnam War first allowed the expansion of presidential power and later caused power to be limited, was that the president sent many strikes without authorization from Congress, which led to the War Powers Clause, which limited this ability.
