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Lecture Business law with UCC applications (13/e): Chapter 32 - Brown, Sukys

Chapter 32 - Professional liability. After completing this chapter, students will be able to: Distinguish between a certified public accountant and a public accountant, differentiate between generally accepted accounting principles and generally accepted auditing standards, identify the types of auditing opinions that can be issued by auditors,. | Business Law with UCC Applications,13e Professional Liability Chapter 32 McGraw-Hill/Irwin Copyright © 2013 by The McGraw-Hill Companies, Inc. All rights reserved. Learning Objectives Distinguish between a certified public accountant and a public accountant. Differentiate between generally accepted accounting principles and generally accepted auditing standards. Identify the types of auditing opinions that can be issued by auditors. Indicate the duties that accountants owe to their clients. Outline the registration requirements imposed on architects by the state. Learning Objectives (cont.) Identify the duties that an architect owes to his or her clients. Determine the duties that an attorney owes to his or her clients. State the standard of care used to judge health care professionals. Contrast the locality rule with the national standard in determining a health care provider’s liability. Explain the circumstances in which hospitals can be held liable for the torts of independent | Business Law with UCC Applications,13e Professional Liability Chapter 32 McGraw-Hill/Irwin Copyright © 2013 by The McGraw-Hill Companies, Inc. All rights reserved. Learning Objectives Distinguish between a certified public accountant and a public accountant. Differentiate between generally accepted accounting principles and generally accepted auditing standards. Identify the types of auditing opinions that can be issued by auditors. Indicate the duties that accountants owe to their clients. Outline the registration requirements imposed on architects by the state. Learning Objectives (cont.) Identify the duties that an architect owes to his or her clients. Determine the duties that an attorney owes to his or her clients. State the standard of care used to judge health care professionals. Contrast the locality rule with the national standard in determining a health care provider’s liability. Explain the circumstances in which hospitals can be held liable for the torts of independent contractor physicians. Professional Liability The Liability of Accountants The Regulation of Accounting and Auditing Accountant Registration Accounting and Auditing The Dodd-Frank Act Sarbanes-Oxley Act Professional Liability Accounting and Auditing Auditing Accounting Principles Auditing Standards Types of Opinion Ethical Rules of Accountants Professional Liability The Dodd-Frank Act Securities Exchange Commission Jurisdiction Government Accountability Office/Public Company Accounting Oversight Board Consumer Financial Protection Bureau Professional Liability The Liability of Accountants Conflicting Jurisdictional Problems • Duties Owed by the Accountant to the Client The Accountant’s Liability to Third Parties An Accountant’s Statutory Liability Professional Liability Duties Owed by the Accountant to the Client Negligence/Malpractice Fraud Professional Liability The Accountant’s Liability to Third Parties Negligence/Malpractice Actually Named Third Parties Specifically Foreseen .