Sec v. Arthur Young & Co.

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• “assum[ing], without deciding, that in a statutory enforcement proceeding [brought by the SEC], negligence, rather than scienter, constitutes the standard by which an accountant’s or auditor’s performance must be measured” under Section 14(a)
• “assum[ing], without deciding, that in a statutory enforcement proceeding [brought by the SEC], negligence, rather than scienter, constitutes the standard by which an accountant’s or auditor’s performance must be measured” under Section 14(a)

Source: CourtListener parenthetical corpus (CC0).