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13 ACCOUNTANTS AND AUDITORS

Professional Negligence and Liability

Chapter 13 ACCOUNTANTS AND AUDITORS - authored by James Brocklebank and Harry Wright I. INTRODUCTION 13.1 In the modern world, accountants perform a very wide range of functions. While the historical core of those activities is the compilation and review of accounts, the services today provided include a wide range of activities encompassing auditing, financial reporting, taxation and personal finance advice, financial management, and advice as to corporate finance and information technology, as well as acting as liquidators, administrators and receivers. The extent to which accountants, and in particular auditors, are able to offer such a range of services consistently with their duties of independence has been and remains a subject of regulatory and political interest, but is beyond the scope of the present chapter.

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