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Liability Of Accountants And Auditors Under The Trade Practices Legislation

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  • David Godsell

Abstract

Legal liability is a major issue confronting the accounting profession and numerous papers have discussed aspects of professional negligence at common law. In contrast, however, the consumer protection provisions of the trade practices legislation and their judicial interpretations extend the nature and scope of professional liability well beyond that existing at common law. This paper discusses key aspects of the legislation, the ramifications of which have received little publicity and may be unfamiliar to the majority of accountants and auditors who are potentially at risk.

Suggested Citation

  • David Godsell, 1993. "Liability Of Accountants And Auditors Under The Trade Practices Legislation," Australian Accounting Review, CPA Australia, vol. 3(5), pages 33-42, May.
    • Handle: RePEc:bla:ausact:v:3:y:1993:i:5:p:33-42
    DOI: 10.1111/j.1835-2561.1993.tb00143.x
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    Cited by:

    1. Sue Deegan & Denis Pratt & Barry Hicks, 1994. "Implications Of the AWA Decision For External Auditors, Internal Auditors And Management," Australian Accounting Review, CPA Australia, vol. 4(7), pages 47-59, May.

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