Legal Opinion

Cray v. Deloitte Haskins & Sells

Supreme Court of Oklahoma

Decided September 24, 1996No. 83974PublishedCited by 21 opinions

1Opinion of the Court

SIMMS, Justice:

The United States District Court for the Northern District of Oklahoma certified the following question to this Court pursuant to the Oklahoma Uniform Certification of Questions of Law Act, 20 O.S.1991, § 1601, et seq.:

“Does an accountant’s duty of care in preparation of an independent audit on a client’s financial statements extend to persons other than the audit client, and if so, to which persons does the duty extend?”

A review of the record and the order certifying the question along with the applicable statute indicates that this matter is not properly before this Court.…

2Cases cited6 opinions

  1. Cate v. Archon Oil Co., Inc.Supreme Court of Oklahoma · 1985
  2. Western Helicopter Services, Inc. v. Rogerson Aircraft Corp.Oregon Supreme Court · 1991
  3. Jefferson v. MoranSupreme Court of Rhode Island · 1984
  4. Dickson v. DicksonSupreme Court of Oklahoma · 1981
  5. Eley v. Pizza Hut of America, Inc.Supreme Court of Iowa · 1993

1 more not listed; retrieve them via the Exa API.

3Cited by21 opinions

  1. Barrios v. Haskell Cnty. Pub. Facilities Auth.Supreme Court of Oklahoma · 2018
  2. DADELAND DEPOT. v. St. Paul Fire and MarineSupreme Court of Florida · 2006
  3. ODOM v. PENSKE TRUCK LEASING CO.Supreme Court of Oklahoma · 2018
  4. City of Las Cruces v. El Paso Electric Co.New Mexico Supreme Court · 1998
  5. SILOAM SPRINGS HOTEL, LLC v. CENTURY SURETY COMPANYSupreme Court of Oklahoma · 2017

16 more not listed; retrieve them via the Exa API.

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