Legal responsibilities and rights of public accountants / Wiley Daniel Rich.

I. Liability of the public. Accountant for negligence, fraud and libel, 3 -- I. Interest in the public accountant’s liability for negligence and fraud, 3 -- II. Nature of negligence, 4 -- III. Liability of the public accountant for negligence to his client, 12 -- IV. Liability of the public accountant to his client for libel, 64 -- V. Liability of the public accountant to third parties for negligence and fraud, 65 -- VI. Extension of the ambit of negligence rather than that of fraud to cover the public accountant’s liability to third parties for innocent but negligent misrepresentation, 88 -- VII. Criminal liability of the public accountant for fraud, 100 -- II. Law and the certified public accountant’s certificate, 111 -- III. The admissibility of the public accountant’s expert testimony in court, 142 -- IV. Some special rights of public accountants, 194 -- Appendix. Rules of professional conduct of the American Institute of Accountants, 225 -- Table of cases, 229 -- Table of statutes, 233 -- Bibliography, 235.