Fraud, Constructive Fraud, and Negligence

Lesson:

When things go wrong, accountants and others may be sued.

People immediately jump to the word 'fraud,' but there are actually several closely related accusations that may arise.

  • Fraud - Knowingly taking advantage of a client
  • Constructive Fraud - Taking advantage of a client without malicious intent
  • Gross negligence - Recklessly disregarding the client's needs
You're an accountant, trying to figure out how much trouble a client is facing.

The only relevant information you've discovered is as follows:

  • It was clear that the client did not suffer any damages.

What type of legal action should be expected?

Answer:

  • This is not fraud, constructive fraud, or gross negligence.

Explanation:

    If no injury was suffered, there is technically no aggrieved party.
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