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.
<em><u>Answer</u></em>: Because Jesus is God's son that wipe every sin from the earth. He didn't brag, he doesn't sin so, having a proud heart is sinning. Jesus carried out burden on his shoulders.
I think this answer your question.
<span>The Olympic symbol is an example of the gestalt principle of </span>simplicity (Pragnanz).
It is clear that in general C) the definition of "justice" varies greatly from the dialogue put forth by Plato.
<u>Explanation:</u>
The Republic is a Socratic dialogue and it was authored by Plato. The Republic of Plato is the famous of his works with the exception of the Laws. Plato's perception of politics as a dirty business was reflected in the Republic.
Plato states that justice gives each man what he deserves and also mentions that justice gives good to friends and evil to enemies.
The definition of "justice" varies greatly from the dialogue proposed by Plato.
