Can I read Caparo v. Dickman: Auditor Duty of Care on EtoBox?
Caparo v. Dickman: Auditor Duty of Care by Akua Osafo-Buabeng is a document available to read on EtoBox.
What is Caparo v. Dickman: Auditor Duty of Care about?
In the case of Caparo Industries PLC v. Dickman, the Court of Appeal addressed whether auditors owe a duty of care to shareholders and potential investors regarding the accuracy of audited financial statements. The court ruled that auditors do owe a duty of care to individual shareholders, as their reports can be relied upon for financial decisions, but not to potential investors who do not hold shares. The decision partially reversed a lower court ruling, establishing the auditor
- Author
- Akua Osafo-Buabeng
- Language
- EN