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| Author: | Pincus, A. |
| Title: | The reform act: what CPAs should know |
| Journal: | Journal of Accountancy
1996 : SEP, VOL. 182:3, p. 55-60 |
| Index terms: | ACCOUNTING DISCLOSURE FRAUD |
| Language: | eng |
| Abstract: | Accounting firms and other "deep pocket" defendants have received a measure of protection against the unlimited liability they faced under previous law. Three aspects of the Private Securities Litigation Reform Act of 1995 directly affect CPAs: the reform of joint and several liability, the safe harbor for forward-looking statements and the auditors' responsibilities for the detection of corporate fraud. The article presents an in-depth look at these aspects of the statute. |
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