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Accounting Law Commons™

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Articles 1 - 10 of 10

Full-Text Articles in Accounting Law

The Accountant-Client Privilege: Does It And Should It Survive The Death Of The Client?, Denise P. Lindberg Nov 1987

The Accountant-Client Privilege: Does It And Should It Survive The Death Of The Client?, Denise P. Lindberg

BYU Law Review

No abstract provided.


Cpas Who Perform Management Consulting Services May Face Increased Exposure To Controlling Person Liability Under The Federal Securities Acts Jun 1987

Cpas Who Perform Management Consulting Services May Face Increased Exposure To Controlling Person Liability Under The Federal Securities Acts

Washington and Lee Law Review

No abstract provided.


Office Of The Auditor General, F. Adelman, C. Traxler May 1987

Office Of The Auditor General, F. Adelman, C. Traxler

California Regulatory Law Reporter

No abstract provided.


Board Of Accountancy, M. Livingston May 1987

Board Of Accountancy, M. Livingston

California Regulatory Law Reporter

No abstract provided.


Office Of The Auditor General, F. Adelman, C. Traxler Jan 1987

Office Of The Auditor General, F. Adelman, C. Traxler

California Regulatory Law Reporter

No abstract provided.


Board Of Accountancy, M. Livingston Jan 1987

Board Of Accountancy, M. Livingston

California Regulatory Law Reporter

No abstract provided.


The New York Tax Windfall, Constantine N. Katsoris Jan 1987

The New York Tax Windfall, Constantine N. Katsoris

Fordham Urban Law Journal

With the enactment of the 1986 Internal Revenue Code and its elimination of many tax deductions, the scope of what is now considered taxable income has been greatly broadened. New York State, the State with the highest average per-person income tax levy in the country, because it generally follows the federal definitions of what is considered taxable income stands to reap an enormous tax windfall in the coming years due to the federal definitional change as to what is considered taxable income. This Article discusses the two major plans being considered as what to do with the expected windfall. It …


Repurchase Agreement Transactions In Securities Investor Protection Act Proceedings, Michael D. Bolton Jan 1987

Repurchase Agreement Transactions In Securities Investor Protection Act Proceedings, Michael D. Bolton

Fordham Urban Law Journal

Addresses the treatment of Repurchase Agreements (REPOS) in bankruptcy proceedings before and after the Bankruptcy Reform Act of 1984. Examines the treatment of REPOs as both sales and loans, and concludes that courts should treat REPO transactions as contracts for a sale and subsequent repurchase, in order to insure market stability, protect consumers, and maximize assets. The author further concludes that administering trustees should not be able to classify REPOs as loans, then refuse to protect the owners of securities underlying the REPOs as customers.


The Legal Blitz Against Accountants: An Analysis Of Section 12, Robert Allen Prentice, Jill Meznar Thompson Jan 1987

The Legal Blitz Against Accountants: An Analysis Of Section 12, Robert Allen Prentice, Jill Meznar Thompson

Kentucky Law Journal

No abstract provided.


Common Law Malpractice Liability Of Accountants To Third Parties Jan 1987

Common Law Malpractice Liability Of Accountants To Third Parties

Washington and Lee Law Review

No abstract provided.