BGH: Monitoring of Allocation of Funds by Accounting Firm

In a judgement of April 11, 2013 (III ZR 79/12), the  German Federal Supreme Court (BGH) has made some significant statements with respect to the statute of limitations concerning claims against accountants and to the question whether the monitoring of the allocation of funds belongs to the activities to which the specific professional rules for accountants apply. For more details see the article in German: “BGH: Wahrnehmung der Mittelverwendungskontrolle durch Wirtschaftsprüfer”.

 

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