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高顿教育/ACCA/考试试题/每日一练/

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【每日一题】ACCA F4试题：The law of obligations - Tort

高顿网校2015-08-17 09:52Yvonne.shen
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　　Q：Barking and Co accountants have audited the holding company's accounts for the Deedman Group.

　　To whom does Barking and Co owe a duty of care?

　　A. The directors of the holding company only

　　B. The subsidiaries

　　C. The holding company only

　　D. The holding company and its subsidiaries

　　A：The correct answer is the holding company only.

　　Auditors of holding company accounts do not normally pass down information to the subsidiaries and therefore do not owe them a duty of care. BCCI (Overseas) Ltd v Ernst & Whinney 1997

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上一篇：【每日一题】ACCA F4试题：The law of obligations - Contract
下一篇：【每日一题】ACCA F4试题：Employment law

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