Audit Opinions as Opinions: The Recent Trend Towards Applying a Subjective Falsity Standard For Auditor Liability

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Dale Barnes is a partner in Bingham's San Francisco office. His practice includes securities enforcement and litigation defense, merger and acquisition litigation, corporate governance, and class actions. His experience with financial, tax accounting, and disclosure issues results from his regular representation of Big Four accounting firms. Warren Rissier is a partner in Bingham's Los Angeles office. His practice focuses on complex commercial litigation, including an emphasis on securities, professional liability, director and officer liability, and class actions. For more than a decade he has represented accounting firms in proceedings and investigations throughout California. Craig Taggart is counsel in Bingham's Orange County office. His practice focuses on complex business litigation, with particular emphasis on securities litigation. His complex litigation experience includes defending accounting firms, banks, and broker-dealers in securities class actions in state and federal court.

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