Εισαγωγή Στην Ασφάλιση Της Επαγγελματικής Ευθύνης Εγκεκριμένων Λογιστών (Μιλτιάδης Μιλτιάδου)

Egkekrimenon Logiston book:Layout 1
15/3/2010
4:41
Page 1

15/3/2010
4:41
Page 2
,
, Humphrey
Fellow .

Chartis Cyprus Ltd American
Home Assurance Company .
ISBN 978-9963-7824-7-5

.
.

. , .

.
2010
15/3/2010
4:41
Page 3
15/3/2010
4:42
Page 4
15/3/2010
4:42
Page 5
(1)

()
:
,
.
(2)

:
,
,
,
,
,

2001.
(3)
:

: , , , ,
,
,
,
.
5
15/3/2010
4:42
Page 6
(4)
:
()

,
()
,
() ,
() (audit)
(due diligence),
/ (review report),
() ,
.

.
(5)

:
(statutory audit)

.
2009
,
.
, ,
,
, ,

.
Caparo Industries plc v Dickman & Others (1990) Oliver
:
.. ,
, , , ,

.
6
15/3/2010
4:42
Page 7
(tax services)

.
,
..., ,

.
(accounting and bookkeeping)

.

.

.
,
,
.
(corporate services)
:
() ,
,

,
() ,
, , ,

:
(i) ,
,
(ii)
,
(iii)
,
(iv) ,
, ,
(v) ,
(vi)
,
(vii) .
7
15/3/2010
4:42
Page 8
(internal audit)

.
(valuation)
,
,
, .
(management consultancy)

.

, ,
, , ,
.
(corporate finance)

, , ,
, ,
, , ,
,
.
(business recovery)
/
, / / .
(forensic accounting)

.
(actuarial services)

.
(compliance)
, ..
,
.
15/3/2010
4:42
Page 9
(IT systems)

.
(6)

.

:

,
,
, ,
,

,

,

,
,

,
,
.

.

.

2009
.

, ,
.
15/3/2010
4:42
Page 10
(7)

. , ,
51(2) (
) :
51 (2) ,
() ,

,
.
51(1) :
51(1)
() ,
,
,
.
:
,
,
, , .
(8)

.
:
( ),
,
.

.
, .
(9)

,
(Henderson & Others v. Merret Syndicates Ltd (1994)).
10
15/3/2010
4:42
Page 11

BELVESTICO TRADING LTD, . 11964 . 08.12.2006,

. :
. .. . ( )
( ),
, , ,
, , , ,
/ $141.000. ,
/ ,
1 2, ,
,
, $141.000, . ,
$141.000 , .
..
,
,
/ , ,
,
.
.

, ,
Henderson & Others v. Merret Syndicates
Ltd.
. ,

.

,
. ,
. .
(10)
, ,
,
/
(Hedley Byrne & Co v. Heller & Partners Ltd (1963)). ,
,
.
11
15/3/2010
4:42
Page 12
Hedley Byrne Premier

Chemical Co Ltd 1. 2. (1998) 1 1951.
:
,
,
,
, , ,
,
,
,

.
, ,
.

.
(11)

(Bolam v. Friern Hospital Management Committee (1957))
.
Re London and General Bank (1895) Lindley
:

,
.
. ,
,

Re Kingston Cotton Mill Company (No. 2) (1896) Lopes
:

, .
,
, .
(watchdog), (bloodhound).
.
, .
12
15/3/2010
4:42
Page 13
.
.

. Formento (Sterling
Area) Ltd v. Selsdom Fountain Pen Co. Ltd (1958) Denning :
;
, ,
,
.
.
.
(adder-upper and subtractor).
,
, , .
, ,

.
Re Thomas Gerrard & Son Ltd (1967)
:

1896.
.
Kingston Cotton Mill , ,
, , 1896.

.
, ,
:

,
,

,
,

, , /
,

/
/
,
13
15/3/2010
4:42
Page 14
,

.
(12)
,
( 3
).
.
,
( 73 ).

,
.

.
(11)
,
, .
,

.
1996

, .
, 197 (. 113)

,
, . ,

383 .
14
15/3/2010
4:42
Page 15
,

2009. 55
,
,
,
7
3 .

, , , ,
( ).

.
.

.

:

,

,

,
( )
.
15
16
15/3/2010
4:42
Page 16
15/3/2010
4:42
Page 17
17
15/3/2010
4:42
Page 18
15/3/2010
4:42
Page 19
(1)

Sasea Finance Ltd (in liquidation) v KPMG (2000)
KPMG Sasea, 1992.

, Fiorini, .
Sasea KPMG 1989
19 1990. Sasea
KPMG ,
1990,
Sasea
. ,
Fiorini Sasea.
13
1990. , Fiorini
Sasea.
, 28 1990
1991.
KPMG ,
( )
1990, , , Sasea
Fiorini.

, ,

. Sasea KPMG .
19
15/3/2010
4:42
Page 20

,
,
, . ,
, ,
,
.

,

.
28 1990
KPMG . ,
Sasea
. ,
.
KPMG . Sasea
KPMG .
Equitable Life Assurance Society v Ernst & Young (2003)
1998 Equitable Life Assurance Society
,
.
, ,
()
.
Equitable Life
.
, Equitable Life
, . ,
, Equitable Life

,
.
,
House of Lords
. Equitable Life
:
200 .
,
200 .
(mis-selling),
1.3 .
20
15/3/2010
4:42
Page 21
Equitable Life Ernst & Young,

. ,

. .
, 1977 1999,

, .
1998 1999

. : (i)
, (ii) , (iii)
.
Ernst & Young
.
. Equitable Life

, 1.6
500 . Equitable Life .
Ernst & Young
Equitable Life

.

:
(i) ;
(ii) , ;
(iii) , ,
;
(iv) ;
(v) ,
,
;
:
(i) ,
, Ernst & Young
Equitable Life
.
(ii)
Ernst & Young :
21
15/3/2010
4:42
Page 22
,
Equitable Life
,
,
,
,
,
,
Equitable Life .
(iii)
,

. Ernst & Young
Equitable Life
Equitable Life
Equitable Life Ernst & Young
. , ,
, ,
Equitable Life,
.
(iv) , ,
Ernst & Young .
(v) Equitable Life, ,
. Equitable
Life ,
.
,
.
Barings plc v Coopers & Lybrand (2003)
Deloitte & Touche (Singapore) Barings Futures (Singapore) Ltd (BFS)
Barings. 1990 Nick Leeson

.
. Kobe
Leeson
791 . .
Rogue Trader Ewan
McGregor .
Deloitte & Touche (
Coopers & Lybrand) 1992
1993 .
22
15/3/2010
4:42
Page 23
Leeson BFS 1992

(window dressing).
30 1992,
, 1
1992, . Deloitte
& Touche
BFS.
, 1993 BFS
,
. Deloitte & Touche
.
,
Leeson,
.
1994 Leeson
,
.
BFS
1992 1994 50%
80%. 1994 BFS
. Deloitte & Touche
1994.
(2)

Caparo Industries plc v Dickman & Others (1990)

. House of Lords

, :
() ,
() ,
() , .
Fidelity plc Caparo.
1984 Fidelity
. 1984 Fidelity

. Caparo
Fidelity. 1984 Fidelity
23
15/3/2010
4:42
Page 24
Dickman Touche Ross ,

Caparo 29.9% .
Caparo
. , Fidelity,

. 1.2 .
400,000. Caparo Dickman

.
:
1.

,
.
2.
.

.
. ,

.
Caparo
Fidelity.
3. , ..
, ,
:
,
.
Caparo
PENALIOTIS & PAPAPETROY ESTATES LTD 1998 1
1931.
ADT Ltd v BDO Binder Hamlyn (1996)
BDO Britannia Securities Group (BSG),
ADT. ADT BSG

BDO. BDO
.
24
15/3/2010
4:42
Page 25
,
. , ,
BDO ADT
1989 BSG
ADT. ADT
105 .
BSG , 40 .
ADT BDO
BSG , ,
.
BSG.
BDO ,
ADT. BDO
ADT ,
, ADT.
, ADT,
.
BDO 65 . (

) 105 .
35 .
BDO. BDO
, ADT.

Hedley Byrne v Heller (1964).
BCCI v Price Waterhouse (1998)
BCCI
BCCI Holdings BCCI SA (
Ernst & Whinney) BCCI Overseas ( Price
Waterhouse) Ernst & Whinney
,
BCCI Overseas .

Ernst & Whinney
BCCI Overseas () BCCI
Overseas BCCI Overseas, ()
BCCI Overseas Ernst & Whinney
BCCI Overseas BCCI
SA BCCI Holdings
BCCI Overseas .
25
15/3/2010
4:42
Page 26
,
Ernst & Whinney
( )
BCCI SA BCCI Holdings
BCCI Overseas Price Waterhouse
BCCI Overseas. ( ,
)
,
.
Yorkshire Enterprise Ltd v Robson Rhodes (1998)
Robson Rhodes
Yorkshire . Robson Rhodes
1987
. Yorkshire

. Yorkshire
400,000 .
Robson Rhodes 10,000.
Yorkshire .

. Robson Rhodes
Yorkshire

.
Yorkshire ,
.
Electra v KPMG Peat Marwick (1998)
1992 Electra 19 . ( )
Cambridge
. Electra , KPMG, (due
diligence) ,
Cambridge. Cambridge SKC, KPMG.
SKC Cambridge Electra
SKC
Cambridge 1992.
5.017 . 13.391 . Electra .
Cambridge 15 1992
35.4 ., Cambridge
. Cambridge
1993 Electra .
Electra SKC KPMG.

26
15/3/2010
4:42
Page 27
.

.

Electra KPMG
SKC KPMG.
KPMG Electra, SKC
KPMG,
KPMG Electra Electra
, .
Royal Bank of Scotland plc v Bannerman Johnstone Maclay (a firm) (2002)
Royal Bank of Scotland (RBS) APC Ltd

. Bannerman Johnstone Maclay, APC,
30 1995 31 1997.
RBS , , APC
. APC
13 . . RBS

RBS.
,
, RBS
.

.
:
RBS ,
,

,

,

12 ( ),
.

,

,

,
27
15/3/2010
4:42
Page 28
,
( ).

, ,
.
.
(3)

Joel v. Langley & Partners (2002)
Joel .
Langley & Partners . Langley & Partners
. Joel
,
.

. Joel
Langley & Partners.
Langley & Partners Joel.

.
Langley &
Partners Joel
Joel
.
Langley & Partners

.
Sayers v. Clarke Walker (2002)
Sayers .
Clarke Walker
. Sayers
Clarke Walker

.
Sayers
.

Sayers.
28
15/3/2010
4:42
Page 29
Sayers
, Clarke Walker
.
Sayers
.
, Clarke Walker
Sayers
(about
right),
.
Clarke Walker ,
Sayers
Clarke Walker
. ,
.
Sayers.
Sayers ,

. Clarke Walker
Sayers , .
Clarke Walker
.
(4)
Grimm v Newman and Another (2001)
Grimm,
,
. ,

.
Grimm .
Grimm
.
Grimm
. ,
Grimm
. Grimm
.

, ,
29
15/3/2010
4:42
Page 30
,
. ,
,
, ,
Grimm
Grimm
,

Grimm. , ,
,
Grimm.
, Grimm (
) , ,

.
Slattery v Moore Stephens (a firm) (2003)
Slattery ,
. Moore Stephens
. Moore
Stephens Slattery
Channel Islands. Slattery
. Slattery Channel Islands,

. Slattery
, ,
.
Slattery Moore Stephens Moore
Stephens Channel Islands,

.

. Moore Stephens
Slattery
Slattery
. Slattery,
, Channel Islands
.
, ,
Slattery
. .
30
15/3/2010
4:42
Page 31
Moore Stephens ,
,
Slattery.

,
Channel Islands .
Moore Stephens
Slattery ,
.

, 50%
.
(5)
University of Keele v Price Waterhouse (2004)
Price Waterhouse Keele
.
.

. .
80%
.
Price Waterhouse
. ,
,
1998/1999
.
, , . Price Waterhouse

.

, , .
Price Waterhouse
80% .

Price Waterhouse

.
31
15/3/2010
4:42
Page 32
:

.
, ,
.
Price Waterhouse

.
contra
proferentem Price Waterhouse.
,
.
Price Waterhouse
.
contra proferentem,
. :

Price Waterhouse .

.

.

Price Waterhouse,
80%
.
32
15/3/2010
4:42
Page 33
33
15/3/2010
4:42
Page 34
15/3/2010
4:42
Page 35
(1)

. 23 2006/123/
12.12.2006

,
,
.

:

4 (1)

.
(2) (1)
, 85.000
10% , .
.
(2)

.
35
15/3/2010
4:42
Page 36
2
2002
.
(policyholder).

(insured):
()
:
(sole practitioner),
(partnership),
(corporate body).
, .
(
)
.
()
75%
.
( ) .

(
)
.

. ,

.

.

75% 75%

,

,
, .

36
15/3/2010
4:42
Page 37
( )
.
(
)
.
()

(), .

.

(. 116) (
) :
8:

.
9:
.
12:
.
13:
,
(Dubai Aluminium Co Ltd v. Salaam (2002).
15:
.

,
. ,
,
.
, ,

(
).

.
37
15/3/2010
4:42
Page 38

.

.
()
.
,

( 20 . 116).

,
(
38 (1) . 116).
,
,
.

.
()

.

.
:

, ,

,
,
.

, ( ),
, , , .
38
15/3/2010
4:42
Page 39
(i)

.

.

. Williams v. Natural Life
Health Foods Ltd (1998) - -
:
,
,
.

.

.

-
-
.
.

,

.. ,
.
(ii) (nominee directors)
nominee director

.

.
39
15/3/2010
4:42
Page 40

.

.

, .

.

(outside entity directors).
( )

.
()

.
(Merrett v. John RH Babb
(2001)). ,
.

, , .
()

.
()

,

.
40
15/3/2010
4:42
Page 41

12 . 116
,
.
(3)
,

.

:
(i)
(ii)
(iii)
(iv)
(v)
(vi)
(vii)
(viii)
(ix)
(x)
(xi)
,
,
,
,
,
,
,
,
,
,
.
41
42
15/3/2010
4:42
Page 42
15/3/2010
4:42
Page 43
43
15/3/2010
4:42
Page 44
15/3/2010
4:42
Page 45
(1)

.

, , , ,
, .
.
, Wimpey
Construction (UK) Ltd v. Poole (1984) :
.

.

, .

.

. ,
. ,

.
45
15/3/2010
4:42
Page 46

.

.

.
(2)
:
()

.
()

.
.
() /

, .
()
,
.
,
.
.
(cost inclusive)
.
(3)

:
()

.
46
15/3/2010
4:42
Page 47
()

. 30

(
),
()

.
.
.

, , .
.
(4)

, :
:
, ,
.
/ :
.
/ :

.

.
.

.

.
:
.
/ :
, .
.
47
48
15/3/2010
4:42
Page 48
: .
: ,
, .
:
.

().
:
.
:

.
: ,
, / .

,
.
.
/ :
.
:
.
/ :

.
, .

,
.

,
.
:
.
... / :

.
/ : .
15/3/2010
4:42
Page 49
(5)

.

.

(aggregate limit of liability) .
85.000 10%
, .

.
49
50
15/3/2010
4:42
Page 50
15/3/2010
4:42
Page 51
51
15/3/2010
4:43
Page 52
15/3/2010
4:43
Page 53
(1)
.
(2)
(claims made basis),

.

(long-tail)
(occurrence
basis).

,
.
(3)

(retro date).
,

.
53
15/3/2010
4:43
Page 54

.

,

. .
(4)

:
(i) (Cyprus Jurisdiction),
(ii) (European Jurisdiction),
(iii) (Worldwide Jurisdiction).
,
.
(5)
(
)
.
(6)
(retention)
.
:
, .
.
(7)

. ,
. ,

.

.
.
54
15/3/2010
4:43
Page 55
(8)

.

.
(9)

.
.

.

.
(10)
,

.
.

.
(11)

.
(12)
/
,

.

.

.
, , .
55
56
15/3/2010
4:43
Page 56
15/3/2010
4:43
Page 57
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
5
5
5
6
6
9
10
10
10
11
12
14
14
17
(1)

(2)
(3)
(4)
(5)
19
23
28
29
31
33
(1)
(2)
(3)
35
35
41
43
(1)
(2)
(3)
(4)
(5)
45
46
46
47
49
57
15/3/2010
4:43
Page 58
51
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
53
53
53
54
54
54
54
55
55
55
55
55
58
15/3/2010
4:43
Page 59
59
15/3/2010
4:43
Page 60
15/3/2010
4:44
Page 61

15/3/2010
4:44
Page 62
15/3/2010
4:44
Page 63

Εισαγωγή Στην Ασφάλιση Της Επαγγελματικής Ευθύνης Εγκεκριμένων Λογιστών (Μιλτιάδης Μιλτιάδου)

Uploaded by

Document Information

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Εισαγωγή Στην Ασφάλιση Της Επαγγελματικής Ευθύνης Εγκεκριμένων Λογιστών (Μιλτιάδης Μιλτιάδου)

Uploaded by

Copyright:

Available Formats

Egkekrimenon Logiston book:Layout 1

Egkekrimenon Logiston book:Layout 1

Egkekrimenon Logiston book:Layout 1

Egkekrimenon Logiston book:Layout 1

Egkekrimenon Logiston book:Layout 1

Egkekrimenon Logiston book:Layout 1

Egkekrimenon Logiston book:Layout 1

Egkekrimenon Logiston book:Layout 1

Egkekrimenon Logiston book:Layout 1

Egkekrimenon Logiston book:Layout 1

Egkekrimenon Logiston book:Layout 1

Egkekrimenon Logiston book:Layout 1

Hedley Byrne Premier

Egkekrimenon Logiston book:Layout 1

Egkekrimenon Logiston book:Layout 1

Egkekrimenon Logiston book:Layout 1

Egkekrimenon Logiston book:Layout 1

Egkekrimenon Logiston book:Layout 1

Egkekrimenon Logiston book:Layout 1

Egkekrimenon Logiston book:Layout 1

Egkekrimenon Logiston book:Layout 1

Egkekrimenon Logiston book:Layout 1

Equitable Life Ernst & Young,

Egkekrimenon Logiston book:Layout 1

Egkekrimenon Logiston book:Layout 1

Leeson BFS 1992

Egkekrimenon Logiston book:Layout 1

Dickman Touche Ross ,

Egkekrimenon Logiston book:Layout 1

Egkekrimenon Logiston book:Layout 1

Egkekrimenon Logiston book:Layout 1

Egkekrimenon Logiston book:Layout 1

Egkekrimenon Logiston book:Layout 1

Egkekrimenon Logiston book:Layout 1

Egkekrimenon Logiston book:Layout 1

Egkekrimenon Logiston book:Layout 1

Egkekrimenon Logiston book:Layout 1

Egkekrimenon Logiston book:Layout 1

Egkekrimenon Logiston book:Layout 1

Egkekrimenon Logiston book:Layout 1

Egkekrimenon Logiston book:Layout 1

Egkekrimenon Logiston book:Layout 1

Egkekrimenon Logiston book:Layout 1

Egkekrimenon Logiston book:Layout 1

Egkekrimenon Logiston book:Layout 1

Egkekrimenon Logiston book:Layout 1

Egkekrimenon Logiston book:Layout 1

Egkekrimenon Logiston book:Layout 1

Egkekrimenon Logiston book:Layout 1

Egkekrimenon Logiston book:Layout 1

Egkekrimenon Logiston book:Layout 1

Egkekrimenon Logiston book:Layout 1

Egkekrimenon Logiston book:Layout 1

Egkekrimenon Logiston book:Layout 1

Egkekrimenon Logiston book:Layout 1

Egkekrimenon Logiston book:Layout 1

Egkekrimenon Logiston book:Layout 1

Egkekrimenon Logiston book:Layout 1

Egkekrimenon Logiston book:Layout 1

Egkekrimenon Logiston book:Layout 1

Egkekrimenon Logiston book:Layout 1

Egkekrimenon Logiston book:Layout 1

Egkekrimenon Logiston book:Layout 1

Egkekrimenon Logiston book:Layout 1