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Delaney Is an Accountant Charged with Negligence by Estimation

Question 50

Multiple Choice

Delaney is an accountant charged with negligence by Estimation & Valuation Services Inc., a client. Delaney may successfully defend against the claim if he can show that​


A) ​scienter was lacking.
B) ​he complied with all International Financial Reporting Standards.
C) ​the negligence was not the proximate cause of the client's losses.
D) ​the negligence was only contributory.

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