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.
The correct answer is Paraphrasing plagiarism
Explanation: This type of plagiarism is very common and is widely used by people, there are no major problems with this type of Paraphrasing plagiarism, the only problem is if the person in question does not grant due credits to the author of the original work.
The answer is D.guaranteed equality under the law
The Spartans were very good in hand to hand combat. The Athens had a very successful navy. The Athens made an invention of the ships so that, under multiple people at once would row and it would have to stay in that motion. There is more but I don't know what lesson you are on...
