Dewar v. Smith

f 1 — On discretionary review, we consider the extent of an accountant’s duty to a third party. Certified public accountant (CPA) Kenneth Smith and the accounting firm Traner Smith & Company PLLC (collectively Smith) challenge the trial court’s summary award of a $1,375,930.86 judgment to Douglas Dewar for Smith’s alleged negligent misrepresentations about a client’s tax return and related activities. Smith also challenges the denial of his request for summary judgment on contract claims. Dewar asks this court to allow him to supplement the record with information not considered by the trial…