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Legal liability of certified public accountants. Whether providing services as an accountant or auditor, a Certified Public Accountant (CPA) owes a duty of care to the client and third parties who foreseeably rely on the accountant's work. [ 1] Accountants can be sued for negligence or malpractice in the performance of their duties, and for fraud .
Senate Bill 497 expands the number of ethics board members from 11 to 15 members but doesn’t add those extra four members until January. Louisiana Board of Ethics faces higher quorum hurdle in ...
Logo of Enron. The Enron scandal was an accounting scandal involving Enron Corporation, an American energy company based in Houston, Texas.When news of widespread fraud within the company became public in October 2001, the company filed for bankruptcy and its accounting firm, Arthur Andersen—then one of the five largest audit and accountancy partnerships in the world—was effectively dissolved.
A total of 28 people convicted of murder have been executed by the state of Louisiana since 1976. Of the 28 people executed, 20 were executed via electrocution and 8 via lethal injection. The most recent Louisiana inmate to be put to death, Gerald Bordelon, waived his appeals and asked the state to carry out his sentence.
Louisiana's attorney general announced Monday that she is asking a federal court to dismiss a lawsuit that seeks to overturn the state’s new law requiring the Ten Commandments to be displayed in ...
July 29, 2024 at 4:15 PM. WASHINGTON (AP) — President Joe Biden on Monday proposed major changes for the U.S. Supreme Court: an enforceable code of ethics, term limits for justices and a ...
The AICPA Code of Professional Conduct is a collection of codified statements issued by the American Institute of Certified Public Accountants that outline a CPA 's ethical and professional responsibilities. [ 1] The code establishes standards for auditor independence, integrity and objectivity, responsibilities to clients and colleagues and ...
McCoy v. Louisiana, 584 U.S. 414 (2018), was a United States Supreme Court case in which the Court held the Sixth Amendment guarantees a defendant the right to decide that the objective of his defense is to maintain innocence at all costs, even when counsel believes that admitting guilt offers the defendant the best chance to avoid the death penalty.