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Scott Group Ltd v McFarlane is an important New Zealand case where it was held that an auditor was liable for damages for negligence to a 3rd party which later relied on the audit report. ==Background== G M McFarlane, a chartered accountant, audited the 1970 John Duthie Holdings Ltd financial statements, and through a simple mathematical error, resulted in John Duthie Holdings net worth being overstated by $38,000. At the same time, Scott Group Limited were considering making a takeover offer, and after reading the audited reports in question, valued the company at over $1 million, and offered to take over the company on the basis of two shares for every one share. However, just as the takeover was finalised, the mistake was discovered. As a result, Scott Group argued that it paid $38,000 too much for the shares, and sought compensation from the auditors for this amount. The auditors in response denied any liability for this mistake, on the basis there was no contractual relationship between the auditors and the takeover company, and neither did they owe Scott Group a duty of care for the mistake. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Scott Group Ltd v McFarlane」の詳細全文を読む スポンサード リンク
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