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ARTHUR ANDERSEN v. SUPERIOR COURT

No. B118547.

79 Cal.Rptr.2d 879 (1998)

67 Cal.App.4th 1481

ARTHUR ANDERSEN LLP, Pettitioner, v. SUPERIOR COURT of Los Angeles County, Respondent; Charles Quackenbush, as Insurance Commissioner, etc., Real Party in Interest.

Court of Appeals of California, Second District, Division Two.

Rehearing Denied December 14, 1998.

Review Denied March 17, 1999.

Attorney(s) appearing for the Case

Hennigan, Mercer & Bennett, J. Michael Hennigan, Jeanne E. Irving, John L. Amsden, Mary H. Chu and Thomas B. Watson, Los Angeles, for Petitioner.

No appearance for Respondent.

Mitchell, Silberberg & Knupp, Jean Pierre Nogues, Ronald A. Dinicola and Brenda S. Barton, Los Angeles, for Real Party in Interest.

ZEBROWSKI, J.

This writ proceeding concerns an audit of the 1991 financial statements of Cal-American Insurance Company. The audit was performed by the major international accounting firm, Arthur Andersen LLP ("AA"). AA issued an audit report containing the three typical paragraphs: introductory, scope and opinion. The introductory paragraph identified the financial reports that AA had reviewed: Cal-American's balance...

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