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STROUD v. ARTHUR ANDERSEN & CO.

No. 92,033.

37 P.3d 783 (2001)

2001 OK 76

Steve STROUD, an individual, and Stroud Crop, Inc., an Oklahoma corporation, Appellees/Counter-appellants, v. ARTHUR ANDERSEN & CO., a partnership, Appellant/Counter-appellee.

Supreme Court of Oklahoma.

Supplemental Opinion on Denial of Rehearing December 4, 2001.

Attorney(s) appearing for the Case

Kenneth W. Klingenberg and George H. Brown of Klingenberg & Associates, Oklahoma City, OK; David B. Coffin, Dallas, Texas; Barry K. Roberts, Norman, OK; and Stanley M. Ward, Norman, OK, for the appellees/counter-appellants.

Kenneth N. McKinney, Robert D. Tomlinson and A. Michele Campney of McKinney & Stringer, Oklahoma City, OK; and Philip Allen Lacovara and Joanne E. Benisch of Mayer, Brown & Platt, New York, NY, for the appellants/counter-appellees.

Edwin F. Garrison of Looney, Nichols & Johnson, Oklahoma City, OK; Louis A. Craco and Richard L. Klein of Wilkie Farr & Gallagher, New York, NY; and Richard I. Miller, General Counsel of the American Institute of CPA's, New York, NY, for amicus curiae American Institute of Certified Public Accountants.

J. Angela Ables, James W. Rhodes and Kevin R. Wisner of Kerr, Irvine, Rhodes & Ables, Oklahoma City, OK, for amicus curiae Oklahoma Society of Certified Accountants.

LAVENDER, J.

¶ 1 Resolution of today's cause requires the Court (1) to ascertain for comparative-negligence purposes the relevance of a plaintiff's negligence when a professional's1 performance is faulted in a negligence action and (2) to decide whether there is competent evidence in the record which would sustain the jury's verdict.

I.

FACTS AND PROCEDURAL...

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