Constructive fraud is sometimes categorized as gross negligence.
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Q22: Where an accountant has been found liable
Q23: Punitive damages are not recoverable in cases
Q24: The terms of an "engagement" are specified
Q26: In terms of an accountant's liability for
Q28: Constructive fraud is defined as intentional misrepresentation
Q29: Compliance with GAAPs and GAASs automatically relieve
Q30: If an audit turns up a suspicious
Q31: Actual fraud occurs when an accountant acts
Q32: When an accountant performs his or her
Q77: Accountants cannot be held liable for their
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