Source: All England Reporter
Publisher Citation: [2005] All ER (D) 323 (Oct)
Court: Queen's Bench Division
Judge:

Judge Reid QC sitting as a judge of the High Court
Representation Richard Buswell (instructed by Rasiah & Co) for the claimant.
  Jamie Smith (instructed by PI Direct) for the first defendant.
  The second defendant appeared in person.
Judgment Dates: 27 October 2005

Catchwords

Accountant - Negligence - Duty of care - Accountant preparing statutory audit report for solicitor for submission to Law Society - Whether accountant in breach of duty - Whether claimant suffering substantive loss.

The Case

On the evidence, the first defendant had been in breach of duty in respect of the preparation of a statutory audit report for the claimant solicitor, but that breach of duty had not caused the claimant any loss. The claimant's action for breach of duty against the second defendant, who was alleged to be the claimant's former book-keeper, was dismissed since the second defendant had not been engaged as the claimant's book-keeper and had not been in breach of any duty which he had owed to the claimant.

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