Non-contractual liability of the accountant who performs a non-statutory task
The legal journal Maandblad voor Vermogensecht has published an article by Gertjan Boekraad on ‘the scope of the non-contractual liability of the accountant who performs a non-statutory task’.
Gertjan first discusses the criteria for accountant liability against a contractual counterparty, as well as against third parties who rely on the accountants’ legally prescribed tasks such as the statutory audit of the company’s annual accounts. Gertjan then focusses on a recent Dutch Supreme Court decision on the circumstances under which an accountant can also be held liable by third parties for the accountant’s performance of a non-statutory task such as the compilation of annual accounts without providing assurance (samenstellingsopdracht).
This contribution was published in the legal journal Maandblad voor Vermogensrecht 2021/4
