Official Committee of Unsecured Creditors of Allegheny Health Education v. PriceWaterhouseCoopers, LLP

OPINION

Justice SAYLOR.1

This case presents issues of Pennsylvania law on certification from the United *315States Court of Appeals for the Third Circuit, with the questions of first impression centering on the availability of an imputation-based in pari delicto defense in an auditor-liability scenario.

I

The background is set forth in the Third Circuit’s certification petition. See Official Comm. of Unsecured Creditors of AHERF v. PriceWaterhouseCoopers, LLP, [hereinafter AHERF Creditors’ Comm. v. PwC], No. 07-1397, slip op., 2008 WL 3895559, at *1 (3d Cir. July 1, 2008). Briefly, Allegheny Health,…