Articles - DAC Beachcroft

Articles

The Perils of Low Speed Impact Defences

The Perils of Low Speed Impact Defences

Two recent cases, one in the Court of Appeal and one in the High Court, serve as a reminder of the difficulties faced when defending claims arising fr ...

Health and Care Bill 2021 - ICS governance - laying firm foundations

Health and Care Bill 2021 - ICS governance - laying firm foundations

In the first of our series of briefings on the Health and Care Bill 2021, we discussed some of the initial key questions for systems and what they can ...

Uralkali v Rowley – do Administrators owe a personal duty of care?

Uralkali v Rowley – do Administrators owe a personal duty of care?

Uralkali v Rowley – do Administrators owe a personal duty of care?

Accountancy Newsletter - July 2021

Accountancy Newsletter - July 2021

  Breaking the Mountaineer’s Knee: Supreme Court establishes “purpose test” to assess the scope of an auditor’s duty Manchester Building Societ ...

Can Accountants refuse ADR and avoid the own goal of a costs penalty?

Can Accountants refuse ADR and avoid the own goal of a costs penalty?

The Court has discretion as to the orders it can make on costs in litigation (under CPR Part 44), and a successful litigant can be penalised in costs ...

Accountancy Experts – the importance of objectivity, relevant expertise and operating on a level playing field

Accountancy Experts – the importance of objectivity, relevant expertise and operating on a level playing field

Professional expert witnesses provide an important role in litigation; they assist the court by providing unbiased, objective opinions and analysis on ...

Exposures under the Pensions Schemes Act 2021 for auditors and accountants

Exposures under the Pensions Schemes Act 2021 for auditors and accountants

The introduction of broad new criminal sanctions and civil fines in the Pensions Act 2021 (PSA) exposes a wide range of persons involved in pension sc ...

Auditors’ duties in relation to fraud – the new requirements of (Revised) ISA (UK) 240

Auditors’ duties in relation to fraud – the new requirements of (Revised) ISA (UK) 240

The old regime Broadly speaking, an auditor’s duty to detect fraud relates to two types of fraud: fraudulent financial reporting and the misappropriat ...

Breaking the Mountaineer’s Knee: Supreme Court establishes “purpose test” to assess the scope of an auditor’s duty

Breaking the Mountaineer’s Knee: Supreme Court establishes “purpose test” to assess the scope of an auditor’s duty

Introduction A lot has already been written about the June 2021 Supreme Court judgment in the case of Manchester Building Society vs. Grant Thornton U ...

Re NMUL Realisations Limited – failure to give notice to a prior QFCH

Re NMUL Realisations Limited – failure to give notice to a prior QFCH

Does failure to give notice of intention to appoint administrators to a prior QFCH invalidate the appointment?