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Which of the following parties are owed a duty of care by an accountant in respect of accounts that they have produced?

The client only

The client and any person relying on the accounts

The client and any person that the accountant knows will rely on the accounts

The client and to the public at large

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Chapter7Thelawoftortsandprofessionalnegligence

An accountant owes a duty of care to those they have a special relationship with. This includes the client that the accounts were prepared for, but also to anyone who the accountant knows will rely on the accounts.

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