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- Title
Limiting Accountants' Liability Through Engagement Letters.
- Authors
Reinstein, Alan; Lobingier, Patricia G.; Green, Brian Patrick
- Abstract
The article presents a comparison between the U.S. and European Union (EU) policies in terms of the limitation of accountants' liability through engagement letters. It states that the U.S. and the EU differ in third-party liability where in the EU, the place where litigation occurs is a determining factor. Differences in handling the liabilities reportedly affect mitigation problems for companies with different offices in the EU.
- Subjects
UNITED States; ACCOUNTING malpractice; MALPRACTICE; ENGAGEMENT letters; EUROPEAN Union
- Publication
CPA Journal, 2009, Vol 79, Issue 11, p52
- ISSN
0732-8435
- Publication type
Article