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Which of the following statements concerning the duty of care of accountants involved in preparing a report for a target company involved in a take-over bid is correct?

The accountants owe a duty of care to the bidding company

The accountants owe a higher standard of care to the target company than it would when auditing

The accountants owe a duty of care to shareholders considering purchasing shares in the bidding company

The accountants owe a duty of care to the general public considering purchasing shares in the target company

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Chapter7Thelawoftortsandprofessionalnegligence

Following the Caparo decision, the accountants do not owe a duty of care to the shareholders or the general public. There is no special relationship with the bidding company so no duty of care is owed to that. Following the case of Morgan Crucible Co plc v Hill Samuel Ltd and others 1990, the accountants owe a higher standard of care to the target company because the report will be used in a take-over bid.

多做几道

Which of the following is a remedy available under the civil law?

A fine

Imprisonment

Damages

All criminal law cases begin in which of the following courts?

The County Court

The Magistrate's Court

The Crown Court

The Queen's Bench, Family and Chancery are all division of which court?

Crown Court

Supreme Court

High Court

Which of the following statements concerning cases brought before a Magistrate's Courts is correct?

The case is decided by the Magistrate rather than a jury

Only criminal cases are heard at a Magistrate's Court

Appeals are made directly to the Court of Appeal

Which of the following offences would only be heard at a Magistrate's Court?

An indictable offence

A summary offence

A 'triable either way' offence