- Define the following terms pursuant to the Uniform Commercial Code: firm offer rule, additional terms rule and written confirmation rule. What helps to determine whether an action is a “sale of a good” covered by the UCC or whether it is a service?
- Considering the potential sources for liability today, professionals like accountants must be aware of their legal obligations. Under common law and statutory law, outline and explain the concepts in the chapter reading regarding:
- Potential liability to clients for breach of contract, negligence, and fraud.
- Potential liability to third parties, including the Ultramares Doctrine.
- Potential liability under the Sarbanes-Oxley Act.
- Research a case in the legal database, within the last five years, where an accountant or accounting firm was found liable for one or more infraction(s) identified in the above question. Provide the facts of the case, the parties, the law and the decision by the court and reasoning.
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