Official Committee of Unsecured Creditors of Allegheny Health Education v. Pricewaterhousecoopers, LLP
Supreme Court of Pennsylvania
1Opinion of the Court
OPINION
Justice SAYLOR. 1
This case presents issues of Pennsylvania law on certification from the United States 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,…
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