Articles - DAC Beachcroft

Articles

Insurance

 

Fatal Accidents Act 1976 – The Government Says “No”!

Fatal Accidents Act 1976 – The Government Says “No”!

In April 2021 the Association of Personal Injury Lawyers published a “research report” called “Bereavement Damages – A Dis-United Kingdom” in which it ...

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 ...

Disease Update: 2021 Q1 and Q2

Disease Update: 2021 Q1 and Q2

In this edition of the DACB Q1 and Q2 2021 Disease Update we will be covering the latest developments in disease including COVID-19, silicosis, air po ...

Compulsory Insurance: All Change at Home and Abroad

Compulsory Insurance: All Change at Home and Abroad

On 21 February 2021, the UK government announced that it intended to remove from UK law the effects of the decision of the Court of Justice of the Eur ...

PFAS: the risks that the “forever chemical” poses to the environment and the resulting claims

PFAS: the risks that the “forever chemical” poses to the environment and the resulting claims

PFAS is short for ‘perfluoroalkyl and polyfluoroalkyl substances’, and they are a group of man-made chemicals that have been in commercial production ...