Under the laws of agency, partners of a public accounting firm may be liable for the works of others on whom they rely.This would NOT include:

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Partners of a public accounting firm are generally not liable for the works of employees of the client because these individuals are not under the direct control or supervision of the firm. The firm's responsibility typically extends to its own employees, other firms it engages, and specialists it consults, but not to the client's employees.

Under the Laws of Agency, Partners of a Public Accounting