ACCA LW ^Eng Syllabus B. The Law Of Obligations - Explain And Analyse The Duty Of Care Of Accountants And Auditors - Notes ^{5 / 5}

Accountants owe a duty of care to their clients and all those whom they know will rely on the accounts

Caparo v Dickman

Auditors do not owe a general duty to the public at large or shareholders increasing their shareholding