There was an error on the face of the certifcate of an accountant. The court looked at when it might go behind the certificate of an accountant on a question referred to him by agreement of the parties.
Held: In this case the error was immaterial, but the court can in approriate circumstances look behind the certificate: ‘If this error had been material, it would have been enough to vitiate the whole of the certificate, small as it might be and regrettable as the consequences might be.’
Judges:
Roskill J
Citations:
[1967] 1 All ER 433, [1967] 1 WLR 506
Jurisdiction:
England and Wales
Cited by:
Cited – Smith v Gale ChD 1974
Three solicitors were in partnership. It was agreed that one would retire. He would take 10,000 pounds on retirement and his share of undrawn profits after an account had been taken. When the accountant certified the profits in line with previous . .
Lists of cited by and citing cases may be incomplete.
Arbitration
Updated: 17 May 2022; Ref: scu.245123