Violations of GAAPs or GAASs, or IFRSs, if applicable, are ________ evidence of negligence, although compliance does not automatically relieve the accountant of such liability.

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Violations of Generally Accepted Accounting Principles (GAAPs), Generally Accepted Auditing Standards (GAASs), or International Financial Reporting Standards (IFRSs) are considered prima facie evidence of negligence. This means that if such violations occur, they serve as direct evidence of negligence on the part of the accountant, although simply following these standards does not guarantee immunity from liability.

Violations of GAAPs or GAASs, or IFRSs, If Applicable, Are