| Tekijä: | Pincus, A. |
| Otsikko: | The reform act: what CPAs should know |
| Lehti: | Journal of Accountancy
1996 : SEP, VOL. 182:3, p. 55-60 |
| Asiasana: | ACCOUNTING DISCLOSURE FRAUD |
| Kieli: | eng |
| Tiivistelmä: | 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. |
SCIMA