This appeal arises from the collapse of the hedge fund Lipper Convertibles, L.P. The plaintiffs appeal from the District Court's grant of summary judgment on their federal claims against Lipper Convertibles' auditor, PricewaterhouseCoopers LLP ("PwC"), under Section 10(b) of the Securities Exchange Act of 1934 (the "Exchange Act"), as well as their state law claims of fraud and negligent misrepresentation...
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