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Articles 1 - 2 of 2
Full-Text Articles in Oil, Gas, and Mineral Law
Slides: “Human Sustainability” In Natural Resources Industries: The New Frontier In Compliance, Social Responsibility, Disclosure, And Transparency, T. Markus Funk
Natural Resource Industries and the Sustainability Challenge (Martz Winter Symposium, February 27-28)
Presenter: T. Markus Funk, Partner, Perkins Coie
21 slides
Accountants' Accountability To Nonclients In Texas., Jessica P. Gomez
Accountants' Accountability To Nonclients In Texas., Jessica P. Gomez
St. Mary's Law Journal
This Comment proposes that accountants be held liable to any foreseeable user of their work product to ensure the deterrence of negligence on their part. Currently, the three main common law theories concerning whether nonclients can sue accountants for negligence are: (1) the privity rule; (2) the Restatement (Second) of Torts § 552; and (3) the foreseeability standard. Many states follow the Restatement approach entitled “Information Negligently Supplied for the Guidance of Others.” Texas imposes liability on accountants but fails to extend protections to third parties who rely upon the accuracy of financial statements. Further, Texas liability does not expose …