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n Journal for Juridical Science - Professionele aanspreeklikheid van ouditeure teenoor derdes op grond van nalatigheid

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Abstract

<b>Professional responsibility of auditors towards third parties on the grounds of negligence</b> <br>People in the professional occupations such as auditors, lawyers, architects and engineers have a duty to treat their clients with solicitude. This duty arises from the nature of their calling and from the professional service that they offer their clients. This has led to the situation where members of the professions have increasingly been held responsible for damage suffered by third parties as a result of the neglect of their professionally inherent obligation of solicitude. Fraud scandals, such as those of Enron in the USA and Masterbond, PSC Guaranteed Growth and Tigon locally, have once again caused the focus to fall upon the professional responsibility of auditors.The question that is increasingly being asked is: when and under what circumstances will an auditor be held responsible towards a third party in his professional capacity for the negligent performance of his duties? For the purposes of this article, the focus will only be placed on the responsibility of the auditor on the grounds of his duty to report in terms of section 300 of the <I>Companies Act</I>. The distinctive rules and also the specific application of the general principles of delict in such cases are discussed in this article.

Persone in professionele beroepe soos ouditeure, prokureurs, argitekte en ingenieurs is 'n sorgsaamheidsplig teenoor hul kliënte verskuldig. Hierdie plig spruit uit die aard van hul beroep en die professionele diens wat hul aan die kliënt lewer. Dit het tot gevolg dat lede van professies toenemend aanspreeklik gehou word vir skade deur derdes gely weens die verbreking van hul professionele inherente sorgsaamheidsplig. Bedrogskandale soos die van Enron in die Verenigde State van Amerika en Masterbond, PSC Guaranteed Growth en Tigon plaaslik, het veral opnuut die fokus geplaas op die professionele aanspreeklikheid van ouditeure. Die vraag wat al hoe meer gevra word is: Wanneer en onder watter omstandighede sal 'n ouditeur weens sy professionele hoedanigheid aanspreeklik gehou word teenoor 'n derde party vir die nalatige verrigting van sy pligte? Vir die doeleindes van hierdie artikel word daar slegs gefokus op die aanspreeklikheid van die ouditeur op grond van sy verslagleweringsplig ingevolge artikel 300 van die <I>Maatskappywet</I>. Die eiesoortige reëls en ook die besondere toepassing van die algemene deliksbeginsels in sodanige geval word in die artikel bespreek.

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/content/juridic/29/2/EJC55532
2004-01-01
2016-12-07
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