William Iselin & Co., Inc., Appellant,
v.
Mann Judd Landau, Respondent.
Court of Appeals of the State of New York.https://leagle.com/images/logo.png
Argued February 4, 1988
Decided March 22, 1988.
Attorney(s) appearing for the Case
Louis Strassberg and Belinda Warshaw for appellant.
Max Folkenflik, Douglas Capuder and Margaret McGerity for respondent.
Dan L. Goldwasser and John C. Grosz for New York State Society of Certified Public Accountants, amicus curiae.
Louis A. Craco, Deborah E. Cooper and John J. Halloran, Jr., for American Institute of Certified Public Accountants, amicus curiae.
Chief Judge WACHTLER and Judges SIMONS, KAYE, ALEXANDER, HANCOCK, JR., and BELLACOSA concur.
Court of Appeals of the State of New York.
DILLON, J.
An accountant is not immune from liability to a lender for negligence in reviewing a borrower's financial statements and rendering an uncertified report (Review Report), but where, as here, the lender failed to offer evidence of a relationship sufficiently approaching privity between the lender and the accountant, summary judgment was properly granted to...
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