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  • 01-07-2021

In the July 2021 issue of the magazine "Maandblad voor Ondernemingsrecht", Lars van Amsterdam wrote the article: Liability of Accountants to Third Parties (In Dutch). 

The "Vie d’Or-arrest" judgment determined that auditors have a duty of care to third parties in the performance of their statutory duties. Until recently, it was unclear which assessment framework applies to non-statutory duties. On the basis of the recent 'Marina complex' judgment, accountants' liability in the event of such activities will be discussed in more detail.

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