Duty of Care Auditor in UK Law

  • Caparo Industries Plc v Dickman
    • House of Lords
    • 08 February 1990
    ... ... place on 4 July 1984 and at which the auditor's report was read and the accounts were adopted ... the accounts in April and May 1984, owed a duty of care to investors and potential investors, and ... ...
  • Galoo Ltd and Others v Bright Grahame Murray
    • Court of Appeal (Civil Division)
    • 21 December 1994
    ... ... material time, which functions included a duty to report to the Company's members on the annual ... and to exercise reasonable professional care and skill in performing the above functions and ... the purpose of the Companies Act 1985, an auditor owes no duty of care to a potential take-over ... ...
  • Caparo Industries Plc v Dickman
    • Court of Appeal (Civil Division)
    • 29 July 1988
    ... ... brought into a relationship which creates a duty of care upon those who make statements towards ... this case lies the role of the statutory auditor. That role is, I think, without close analogy ... ...
  • Morgan Crucible Company Plc v Hill Samuel Bank Ltd and Others
    • Court of Appeal (Civil Division)
    • 19 October 1990
  • Stone and Rolls Ltd ((in Liquidation)) v Moore Stephens (A Firm)
    • House of Lords
    • 30 July 2009
    ... ... Moore Stephens accept that they owed S&R a duty to exercise reasonable skill and care in carrying ... on any significant business, had an auditor who was a sole practitioner based in Rotherhithe ... ...
  • Roberts v Hopwood
    • House of Lords
    • 03 April 1925
    ... ... I probably should not. Or whether the auditor or the Whitley Council would have sanctioned ... to law and in discharge of his statutory duty he was bound to surcharge the amount ... a fairly businesslike manner with reasonable care, skill and caution, and with a due and alert ... ...
  • South Australian Asset Management Corporation v York Montague Ltd ; United Bank of Kuwait Plc v Prudential Property Services Ltd ; Nykredit Mortgage Bank Plc v Edward Erdman Group Ltd (Formerly Edward Erdman an Unlimited Company)
    • House of Lords
    • 20 June 1996
    ... ... that the valuer will exercise reasonable care and skill. The relationship between the parties lso gives rise to a concurrent duty in tort: see Henderson v. Merrett Syndicates ... Act 1985 to ascertain the purpose of the auditor's duty to take care that the statutory accounts ... ...
  • R (Prudential Plc) v Special Commissioner of Income Tax
    • Supreme Court
    • 23 January 2013
    ... ... a person who has been appointed as an auditor for the purposes of any enactment to deliver or ... that solicitors and barristers owe a formal duty to the court, but (i) that duty only would be ... decisions that have been analysed a duty of care has been held to exist wherever the conduct and ... ...
  • Arenson v Arenson
    • House of Lords
    • 11 November 1975
    ... ... in this appeal is whether an accountant/auditor of a private company who on request values shares ... ) is in the position of an arbitrator, with a duty to hold the scales evenly between two other ... is that, where there is a duty to act with care with regard to another person and there is a ... ...
  • Blackshaw v Lord
    • Court of Appeal (Civil Division)
    • 17 February 1983
    ... ... after a report by the Comptroller and Auditor General ... 11 That ... of reference in the course of performing his duty not to name any civil servant not named in the ... to which he has exercised reasonable care. That needed statutory enactment which the Faulks ... ...
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