Understanding Securities Law |
From inside the book
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Page 114
... Accountants 23 When the court in BarChris turned to consider the liability of the accountants , it did so with respect to that “ part of the registration statement purporting to be made upon the authority of [ the accountant ] as an ...
... Accountants 23 When the court in BarChris turned to consider the liability of the accountants , it did so with respect to that “ part of the registration statement purporting to be made upon the authority of [ the accountant ] as an ...
Page 115
... accountant should be required to diligently unearth sufficient information to establish a complete understanding of the matter if he or she is to render an audit opinion on the financial statements.24 In scrutinizing the accountants ...
... accountant should be required to diligently unearth sufficient information to establish a complete understanding of the matter if he or she is to render an audit opinion on the financial statements.24 In scrutinizing the accountants ...
Page 116
... accountants ' audit procedures have at the same time considered the reasonableness of the judgments made on the basis of the information unearthed during the audit . In addition , compliance with GAAS will not act as a shield from ...
... accountants ' audit procedures have at the same time considered the reasonableness of the judgments made on the basis of the information unearthed during the audit . In addition , compliance with GAAS will not act as a shield from ...
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2d Cir 7th Cir accredited investors Act registration affiliates amended apply BarChris broker-dealers brokers business judgment rule Commission conduct Congress context controlling person Corp corporate damages dealer decision defense directors disclosure system discussed distribution due diligence effective enforcement exemption from registration federal securities laws filing fraud Hence infra injunction insider trading integrated disclosure interest investment investors issue issuer liability limited material merger Moreover non-affiliates offeror pari delicto permitted plaintiff post-effective period pre-filing private right prohibits promulgated provides proxy public offering purchase registered offering registration statement Regulation D reliance remedy resale restricted securities right of action S.Ct safe harbor Schedule 13D scienter SEC Rule SEC's Section 10(b Section 11 Securities Act Release Securities Exchange Act sell seller shareholders shares Shelf Registration solicitation standard statute statutory Steinberg subpoena Supp supra note Supreme Court takeover target tender offer tion Transfer Binder underwriter violation Williams Act