|Source:||All England Reporter|
|Publisher Citation:|| All ER (D) 1359|
|Court:||Court of Appeal, Civil Division|
Kennedy, Aldous and Mantell LJJ
|Representation||J Brisby and C Harrison (instructed by White & Case) for SFL.|
|P Gross QC and A Lenon (instructed by Stephenson Harwood) for KPMG.|
|Judgment Dates:||2 December 1999|
Negligence - Duty to take care - Existence of duty - Accountant - Accounting firm auditing companies' accounts - Audit not completed until well into the next year - Criminal investigation showing companies vehicles of fraud - Whether accounting firm breached duty of care by not completing audit sooner.