Scioto Memorial Hospital Ass'n v. Price Waterhouse

I concur with the judgment of the majority but dissent from the syllabus. Primarily, my disagreement is with the concept that any negligence of a client, whether or not it directly interferes with the accountant’s performance, can reduce the client’s recovery. I would hold, instead, that comparative negligence may be applied only to negligent acts of a client that contribute to the accountant’s failure to perform according to the standards of the accounting profession. Other negligence by the client, such as the claimed negligence of Scioto here, is to be considered in the context of whether…