1-402.Liability for professional negligence; restrictions.
No person, proprietorship, partnership or registered firm authorized to practice as a
certified public
accountant pursuant to article 3 of chapter 1 of the Kansas Statutes
Annotated, or any employee, agent, partner, officer, shareholder or member
thereof, shall be liable to any person or entity for civil damages resulting
from acts, omissions, decisions or other conduct amounting to negligence in
the rendition of professional accounting services unless:
(a) The plaintiff directly engaged such person, proprietorship or registered firm to perform the
professional accounting services; or
(b) (1) the defendant knew at the time of the engagement or the
defendant and the client mutually agreed after the time of the engagement that
the
professional accounting services rendered the client would be made
available to the plaintiff, who was identified in writing to the defendant;
and
(2) the defendant knew that the plaintiff intended to rely upon the
professional accounting services rendered the client in connection with
specified transactions described in writing.
History: L. 1987, ch. 1, § 1;
L. 1995, ch. 152, § 11; July 1.
1-402.Liability for professional negligence; restrictions.
No person, proprietorship, partnership or registered firm authorized to practice as a
certified public
accountant pursuant to article 3 of chapter 1 of the Kansas Statutes
Annotated, or any employee, agent, partner, officer, shareholder or member
thereof, shall be liable to any person or entity for civil damages resulting
from acts, omissions, decisions or other conduct amounting to negligence in
the rendition of professional accounting services unless:
(a) The plaintiff directly engaged such person, proprietorship or registered firm to perform the
professional accounting services; or
(b) (1) the defendant knew at the time of the engagement or the
defendant and the client mutually agreed after the time of the engagement that
the
professional accounting services rendered the client would be made
available to the plaintiff, who was identified in writing to the defendant;
and
(2) the defendant knew that the plaintiff intended to rely upon the
professional accounting services rendered the client in connection with
specified transactions described in writing.
History: L. 1987, ch. 1, § 1;
L. 1995, ch. 152, § 11; July 1.
1-402.Liability for professional negligence; restrictions.
No person, proprietorship, partnership or registered firm authorized to practice as a
certified public
accountant pursuant to article 3 of chapter 1 of the Kansas Statutes
Annotated, or any employee, agent, partner, officer, shareholder or member
thereof, shall be liable to any person or entity for civil damages resulting
from acts, omissions, decisions or other conduct amounting to negligence in
the rendition of professional accounting services unless:
(a) The plaintiff directly engaged such person, proprietorship or registered firm to perform the
professional accounting services; or
(b) (1) the defendant knew at the time of the engagement or the
defendant and the client mutually agreed after the time of the engagement that
the
professional accounting services rendered the client would be made
available to the plaintiff, who was identified in writing to the defendant;
and
(2) the defendant knew that the plaintiff intended to rely upon the
professional accounting services rendered the client in connection with
specified transactions described in writing.
History: L. 1987, ch. 1, § 1;
L. 1995, ch. 152, § 11; July 1.