In the July 2021 issue of the Maandblad voor Ondernemingsrecht (Business Law Monthly) journal, Lars van Amsterdam wrote the following article: Liability of Accountants to Third Parties.

The judgment relating to the Vie d'Or life insurance company states that accountants have a duty of care towards third parties in the performance of their statutory duties. Until recently, it was unclear which assessment framework applies to non-statutory duties. The recentĀ Jachthavencomplex (Marina Complex) judgment is used as an example to deal in greater detail with the liability of accountants in respect of such activities.

Source: Liability of Accountants to Third Parties

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