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- Esanda_Finance_Corporation_Ltd_v_Peat_Marwick_Hungerfords abstract "Esanda Finance Corporation Ltd v Peat Marwick Hungerfords was a High Court case regarding the liability of auditors to third parties. It was decided on 18 March 1997. The appellant, Esanda Finance Corporation Ltd, loaned money to a corporation in reliance on a report prepared by a finance company, Peat Marwick Hungerfords. When the borrower defaulted on the loan, Esanda turned to the auditors to recover claiming it had acted on reliance of audited accounts which breached mandatory accounting standards in relation to preparing the accounts and but for this breach of duty by Peat Marwick Hungerford. Central to this argument was that Esanda had suffered a loss which would not have occurred if not for reliance on Excel's audited accounts, which were prepared with a breach of standards.The Court held that there was no cause of action successfully pleaded by the Appellant and that the appeal should be dismissed with costs. Although this order was unanimous, there were four different judgments emanating from the Court to explain why. This case is generally seen as authority for the proposition that auditors do not owe a duty of care to third parties. However, the case was decided using the multi-factorial approach with reasons against finding a duty being: that Esanda, as a corporation, was not vulnerable as it could have made its own enquiries regarding the financial position of the borrower; and that allowing the appeal may have given rise to indeterminate liability to the auditor.".
- Esanda_Finance_Corporation_Ltd_v_Peat_Marwick_Hungerfords thumbnail Australian_coat_of_arms_1912_edit.png?width=300.
- Esanda_Finance_Corporation_Ltd_v_Peat_Marwick_Hungerfords wikiPageExternalLink 8.html.
- Esanda_Finance_Corporation_Ltd_v_Peat_Marwick_Hungerfords wikiPageID "3290174".
- Esanda_Finance_Corporation_Ltd_v_Peat_Marwick_Hungerfords wikiPageRevisionID "604269349".
- Esanda_Finance_Corporation_Ltd_v_Peat_Marwick_Hungerfords citations "188".
- Esanda_Finance_Corporation_Ltd_v_Peat_Marwick_Hungerfords court High_Court_of_Australia.
- Esanda_Finance_Corporation_Ltd_v_Peat_Marwick_Hungerfords dateDecided "1997-03-18".
- Esanda_Finance_Corporation_Ltd_v_Peat_Marwick_Hungerfords fullName "Esanda Finance Corporation Ltd v Peat Marwick Hungerfords".
- Esanda_Finance_Corporation_Ltd_v_Peat_Marwick_Hungerfords hasPhotoCollection Esanda_Finance_Corporation_Ltd_v_Peat_Marwick_Hungerfords.
- Esanda_Finance_Corporation_Ltd_v_Peat_Marwick_Hungerfords judges "Brennan CJ, Gaudron, McHugh, Dawson, Toohey and Gummow JJ".
- Esanda_Finance_Corporation_Ltd_v_Peat_Marwick_Hungerfords name "Esanda Finance Corporation Ltd v Peat Marwick Hungerfords".
- Esanda_Finance_Corporation_Ltd_v_Peat_Marwick_Hungerfords opinions "Appeal Dismissed with costs, there is no cause of action in negligence for breach of duty available to the appellants.".
- Esanda_Finance_Corporation_Ltd_v_Peat_Marwick_Hungerfords priorActions "Esanda Finance Corporation Ltd v Peat Marwick Hungerfords 61 SASR 424".
- Esanda_Finance_Corporation_Ltd_v_Peat_Marwick_Hungerfords subsequentActions "none".
- Esanda_Finance_Corporation_Ltd_v_Peat_Marwick_Hungerfords subject Category:1997_in_Australia.
- Esanda_Finance_Corporation_Ltd_v_Peat_Marwick_Hungerfords subject Category:1997_in_case_law.
- Esanda_Finance_Corporation_Ltd_v_Peat_Marwick_Hungerfords subject Category:High_Court_of_Australia_cases.
- Esanda_Finance_Corporation_Ltd_v_Peat_Marwick_Hungerfords comment "Esanda Finance Corporation Ltd v Peat Marwick Hungerfords was a High Court case regarding the liability of auditors to third parties. It was decided on 18 March 1997. The appellant, Esanda Finance Corporation Ltd, loaned money to a corporation in reliance on a report prepared by a finance company, Peat Marwick Hungerfords.".
- Esanda_Finance_Corporation_Ltd_v_Peat_Marwick_Hungerfords label "Esanda Finance Corporation Ltd v Peat Marwick Hungerfords".
- Esanda_Finance_Corporation_Ltd_v_Peat_Marwick_Hungerfords sameAs m.093m6y.
- Esanda_Finance_Corporation_Ltd_v_Peat_Marwick_Hungerfords sameAs Q5396728.
- Esanda_Finance_Corporation_Ltd_v_Peat_Marwick_Hungerfords sameAs Q5396728.
- Esanda_Finance_Corporation_Ltd_v_Peat_Marwick_Hungerfords wasDerivedFrom Esanda_Finance_Corporation_Ltd_v_Peat_Marwick_Hungerfords?oldid=604269349.
- Esanda_Finance_Corporation_Ltd_v_Peat_Marwick_Hungerfords depiction Australian_coat_of_arms_1912_edit.png.
- Esanda_Finance_Corporation_Ltd_v_Peat_Marwick_Hungerfords isPrimaryTopicOf Esanda_Finance_Corporation_Ltd_v_Peat_Marwick_Hungerfords.