Under the 1934 Act, an accountant's liability for false or misleading statements is based on a good faith negligence standard.
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Q2: An accountant who substantially performs his contractual
Q6: Accountants are subject to civil liability under
Q7: An accountant who willfully violates Section 11
Q9: The common law recognizes an accountant-client privilege.
Q10: An accountant-client privilege is statutorily recognized in
Q11: Most courts allow an accountant to raise
Q17: Criminal sanctions for accountants are limited to
Q20: An accountant is subject to potential civil
Q22: Protected individuals under the Restatement view of
Q31: For an accountant to be civilly liable
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