@article{ART001427137},
author={Lee, Seong Woo},
title={Liabilty for Damages of C.P.A. in Captal Markets as External Auditors of Stock Companies},
journal={DONG-A LAW REVIEW},
issn={1225-3405},
year={2010},
number={46},
pages={329-365}
TY - JOUR
AU - Lee, Seong Woo
TI - Liabilty for Damages of C.P.A. in Captal Markets as External Auditors of Stock Companies
JO - DONG-A LAW REVIEW
PY - 2010
VL - null
IS - 46
PB - The Institute for Legal Studies Dong-A University
SP - 329
EP - 365
SN - 1225-3405
AB - Financial Investment and Capital Markets Act provides that a certified public accountant concerned with issuing securities shall be liable for damages inflicted upon any person as a result of acquiring securities by including a false description or representation (or omission) of any material fact in a registration statement and an investment prospectus. Provided,That such person shall not be liable only if he/she proves that he/she was unable to discover such inclusion or omission even if he/she exercised reasonable care or that the person who acquired the securities knew the fact at the time when he/she made an offer to acquire them. And this principle shall apply to the liability for damages in trading (or disposing)market. Namely, a certified public accountant concerned with securities markets shall always take charge of burden of proof. But informations available in the trading (or disposing) market are various and almost inexhaustible. Especially for the prevention of the moral hazard of investors, the burden of proof in trading market shall be charged to the plaintiff.
KW - a certified public accountant;burden of proof;issuing market;trading (or disposing) market;the liability for damages
DO -
UR -
ER -
Lee, Seong Woo. (2010). Liabilty for Damages of C.P.A. in Captal Markets as External Auditors of Stock Companies. DONG-A LAW REVIEW, 46, 329-365.
Lee, Seong Woo. 2010, "Liabilty for Damages of C.P.A. in Captal Markets as External Auditors of Stock Companies", DONG-A LAW REVIEW, no.46, pp.329-365.
Lee, Seong Woo "Liabilty for Damages of C.P.A. in Captal Markets as External Auditors of Stock Companies" DONG-A LAW REVIEW 46 pp.329-365 (2010) : 329.
Lee, Seong Woo. Liabilty for Damages of C.P.A. in Captal Markets as External Auditors of Stock Companies. 2010; 46 : 329-365.
Lee, Seong Woo. "Liabilty for Damages of C.P.A. in Captal Markets as External Auditors of Stock Companies" DONG-A LAW REVIEW no.46(2010) : 329-365.
Lee, Seong Woo. Liabilty for Damages of C.P.A. in Captal Markets as External Auditors of Stock Companies. DONG-A LAW REVIEW, 46, 329-365.
Lee, Seong Woo. Liabilty for Damages of C.P.A. in Captal Markets as External Auditors of Stock Companies. DONG-A LAW REVIEW. 2010; 46 329-365.
Lee, Seong Woo. Liabilty for Damages of C.P.A. in Captal Markets as External Auditors of Stock Companies. 2010; 46 : 329-365.
Lee, Seong Woo. "Liabilty for Damages of C.P.A. in Captal Markets as External Auditors of Stock Companies" DONG-A LAW REVIEW no.46(2010) : 329-365.
