18 May 2017
WALKER v FORBES [2017] NZHC 1025
- Citation
- [2017] NZHC 1025
- Court
- High Court
The plaintiffs' pleadings were sufficiently particular: they alleged PWC should have expressed inability to form an opinion rather than a positive conclusion that the accounts were not true and fair; plaintiffs need not nominate specific secured creditors or fixed dates but may proceed on the basis that secured creditors would have acted within a reasonable time after qualified audit opinions; the likely date of liquidation is immaterial. Accordingly PWC's application for further particulars is dismissed.