Titus, a CPA, certified a client’s financial statements because he believed they were
correct, on the basis of his use of standard accounting and auditing practices. Later,
while doing further work for the same client, Titus discovered information leading him
to the conclusion that the financial statements he had certified were false and
misleading. Which of the following statements is correct?
A. Titus has a duty of loyalty only to the third parties who must have reasonably relied
on the accuracy of those financial statements.
B. Titus can have no liability to anyone if he chooses not to reveal the unreliability of
the financial statements, because when he certified them, he had good reason to believe
they were accurate.
C. Titus has a duty to disclose the unreliability of the financial statements to anyone he
knows is relying on the financial statements.
D. Titus has a duty to inform his client of what he has discovered, but he has no duty to
inform any third parties.
Answer:
Tie-in contracts:
A. violate Section 3 of the Clayton Act regardless of the seller having monopoly power
in the tie-in product.
B. do not violate Section 1 of the Sherman Act under any circumstance.
C. violate Section 3 of the Clayton Act if the seller has foreclosed competitors from a
substantial volume of commerce in the tied product.