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First Principles of Business Law |
| Liability in tort for wrongful conduct |
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12. Negligence |
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12 (b) 2.2. Breach of the duty of care: The defendant's knowledge or skills |
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A is a qualified accountant. A undertakes to prepare and lodge B's annual tax returns. Because he is very busy as the deadline for submitting tax returns approaches, A makes some mistakes in the calculation B's non-taxable income. As a result, the tax office imposes a penalty on B. B sues A in Negligence, claiming that A did not exercise the care and skill expected of a professional accountant. Which of the following statements best reflects the law in this situation? |
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(a) In deciding what A should have done to avoid foreseeable harm to B, it is not relevant that A is a qualified accountant. A defendant's particular skill and knowledge does not affect the standard of care owed. (b) In deciding what A should have done to avoid foreseeable harm to B, it is relevant that A is a qualified accountant. A defendant who professes particular skill and knowledge may be held to a higher standard of care owed than an ordinary person. |
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