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    AICPA Amicus Brief Asks U.S. Supreme Court to Overrule Securities Litigation Case

    Newsletter The CPA Advocate: March, 2014. The U.S. Supreme Court heard oral arguments on the Halliburton case on March 5, 2014, which is regarded as one of the most important securities litigation cases in years. A decision by the Court is expected by June 2014
    Published on March 27, 2014

    Tellabs Inc. v. Makor Issues & Rights, Ltd.

    Legal Brief The present case concerns the pleadings standards established by the Private Securities Litigation Reform Act of 1995 (PSLRA). In the PSLRA, Congress required securities-fraud plaintiffs to plead particularized facts leading to a "strong inference" that each defendant acted, or failed to act...
    Published on April 14, 2010

    AHERF (Allegheny Health, Education and Research Foundation) v. PwC

    Legal Brief ...extensive understanding of the accounting profession and commitment to the public interest, these organizations are deeply concerned on behalf of their members about the Court's decision in this case, particularly insofar as
    Published on April 06, 2010

    John P. Crowley v. Doris June Chait

    Legal Brief Because of the Institute's historical role particularly in formulating standards relating to audits, reviews, and compilations, and the reports issued thereon, the AICPA has maintained a strong interest in the scope and bases of civil liability sought to be imposed upon auditors pursuant to those standards.  The Institute has no
    Published on April 09, 2010

    Teachers Retirement System of Louisiana vs. PwC and Marc Kirschner vs. KPMG, et al

    Legal Brief The Appellants in both cases seek to eviscerate – if not eliminate altogether – the imputation doctrine and the related defense of in pari delicto, long available to auditors and other professionals as a vital protection...
    Published on September 14, 2010

    Aiding and Abetting Liability

    Article The AICPA supports leaving the enforcement for aiding and abetting with the SEC, not outsourcing the enforcement to plaintiff’s lawyers.
    Published on September 24, 2012

    2014 Tax Advocacy Comment Letters

    Comment Letters Recent comment letters submitted by the tax section.
    Published on October 17, 2014

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