題目

Which of the following statements concerning the duty of care of accountants involved in preparing a report?for a target company involved in a take-over bid is correct??

A

?The accountants owe a duty of care to the bidding company?

B

?The accountants owe a higher standard of care to the target company than it would when auditing?

C

?The accountants owe a duty of care to shareholders considering purchasing shares in the bidding?company?

D

?The accountants owe a duty of care to the general public considering purchasing shares in the target?company?

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Chapter7Thelawoftortsandprofessionalnegligence

Following the Caparo decision, the accountants do not owe a duty of care to the shareholders or the?general public. There is no special relationship with the bidding company so no duty of care is owed?to that. Following the case of Morgan Crucible Co plc v Hill Samuel Ltd and others 1990, the?accountants owe a higher standard of care to the target company because the report will be used in a take-over bid.

多做幾道

Which of the following is a remedy available under the civil law??

A

A fine?

B

?Imprisonment?

C

?Damages

All criminal law cases begin in which of the following courts?

A

The County Court

B

The Magistrate's Court?

C

The Crown Court

The Queen's Bench, Family and Chancery are all division of which court??

A

Crown Court?

B

?Supreme Court?

C

High Court

?Which of the following statements concerning cases brought before a Magistrate's Courts is correct??

A

The case is decided by the Magistrate rather than a jury?

B

Only criminal cases are heard at a Magistrate's Court?

C

Appeals are made directly to the Court of Appeal?

Which of the following offences would only be heard at a Magistrate's Court??

A

An indictable offence?

B

A summary offence?

C

?A 'triable either way' offence?

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