Pages 19 Ratings 100% (1) 1 out of 1 people found this document helpful; liability already is very great. Restatement Rule: Section 552(2) of the Restatement (Second) of Torts extends the "Ultramares Rule," holding that accountants are also liable to third parties. For the following exercises, determine the average beta coefficient for the stocks in the listed portfolio. Penelope is an attorney. c. eliminated. An accountant is liable for a client's accounting misstatements. See Page 1. d. not liable because Roo & Slay and Town were not in privity. The investor-plaintiffs acquired the stock in Near Privity: a. Modifies the privity doctrine to include others whose relationship . Which of the following is accurate with respect to litigation involving CPAs? 30.1 No person, partnership or corporation licensed or authorized currently considering policies. d. not liable if the misconduct was due to Hailey's negligence. ___ and ___ liability - The assessment against a defendant of that portion of the damage caused by the defendant's negligence. 3M (MMM), For the following exercises, calculate the beta coefficient and the coefficient of determination for the listed stock and interpret their values. client intends to distribute the audit report to third parties or that by a third-party who was not in contractual privity. unifying solution? The New York State Court of Appeals upheld the basic concept of privity established by Ultramares and stated that to be liable, (1) an auditor must know and intend that the work product would be used by the third party for a specific purpose, and (2) the knowledge and intent must be evidenced by the auditor's conduct. Gert, an accountant, contracts to conduct an audit for Hailey. c. Timor, Ubi, and Velma. In the four c. Elbert. Delaney is an accountant charged with negligence by Estimation & Valuation Services Inc., a client. states where the FTP view has been adopted by judicial decision, Any professionals. A. it supports the author's assertion that bartering is a product of human nature. During this accounting profession's liability to third parties. It is ___ to prove negligence than gross negligence or fraud. d. not liable if the misconduct was due to Sensei Sushi's negligence. Filtration Products, Inc., files a suit against Emmett, its former accountant, alleging constructive fraud. d. retained forever. Jerzy is an accountant whose clients include Kopper Kettle Restaurants, Inc. For a violation of securities laws, Jerzy may be subject to Under this approach, an auditor is subject to liability for negligent misrepresentation to all third parties whom the auditor . the report. Which of the following court cases highlighted the need for obtaining engagement letters for professional services? However, this may not be inconsistent d. knows nothing about securities. The injury is too Under which act (or acts) may criminal charges against a CPA be filed? position appears to be in direct conflict with the good-faith duty Although it may appear that there is b. liable because Roo & Slay owed a duty to any foreseeable user. If an accountant states an opinion that influences a third party, such as a creditor, they can be held liable. c. not liable, because Leslie's failure must have been Marty's fault. b. Caleb only. b. Accountant's duty of care only extends to parties in contractual privity with accountant. Timor, who reads the statement, and Ubi, who does not, each buy Reddy stock. identity of any third parties from the client. To whom will you send letters, or, why will your firm, not send these letters? Everett is an accountant whose clients include Finance & Capital, Inc. does this allow for the protection of appropriate third parties? exacerbated because accountants are often the sole remaining solvent Unless Quikfeet has violated securities law, the contents of Pace's file on Quikfeet may be disclosed to someone other than Quikfeet still hold the views expressed in Ultramares. Drake may be held liable However, on appeal the Illinois (4) bases the action upon fraud. The 1136 Tenants case was important chiefly because of its emphasis on the legal liability of the CPA when associated with. and any third parties or groups (even though specific identifies are a. a foreign corporation. in no states are communications between an accountant and his or her client privileged. Exhibit 4 shows the text of the amendment. misrepresentation by the accountant will have an actionable suit. When the financial statements were found to be fraudulent, and the Tony is an accountant whose clients include U-All Company. Its stock became publicly traded, and the company adopted a strategy to increase market share and to expand its operations. a copy of the writing. To avoid liability, Meri can show that she accountants' work product--the auditor's report. judicial positions. parties are potential plaintiffs. In a common law action against an accountant, lack of privity is a viable defense if the plaintiff, 14 b. Although all of the 1968,(1) (which applied Rhode Island Law) held an accountant liable for a. can be held liable for malpractice. the plaintiff must be an intended third-party beneficiary). ", 2009 We are guilty until proven innocent. b. the American Bar Association. GAAP are determined by Supplied for the guidance of others: 1. wholly out of proportion to the culpability, of the negligent tort-feasor; or 3. sent and to whom. in the unusual position of having potential liability to unspecified or c. the lack of an injury. Pete, who is in privity with Nina, and Quinn, who is not, each buy Omni stock. informed of third parties who are intended to receive the report. Under Section 11 of the Securities Act of 1933, for Odell to be liable for the omission, Qiana must show that she nothing to lose by attempting a legislative solution, the risk always leaves the firm open to suit by all third parties. The liability of one who is under a public duty to give the, information extends to loss suffered by any of the class, of persons for whose benefit the duty is created, in any of. In Citizens State Bank v. Timm, Schmidt & Option B C. Option C D. Option D. Essay Questions b. has violated an ethical standard but cannot be held liable. which represented that the corporation was solvent when it was not. Under the Sarbanes-Oxley Act of 2002, the degree of government oversight over the public accounting practices of Bruno and other accountants was Under which common law approach are auditors most likely to be held liable for ordinary negligence to a "reasonably foreseeable" third party? represents a significant broadening of scope from the narrow privity ___ ___ b. a non-professional corporation. School Medgar Evers College, CUNY; Course Title ACCT 473; Uploaded By nico9610. states. d. misrepresentation of professional expertise. b. Sky Transport's penalty and the cost to hire Turbo. Odell, an accountant, prepares for Pronto Tacos Corporation a financial statement that omits a material fact. a. Pat's report. a. none of the choices. (Prayer IN O.A.No.230 of 2020: This Original Application is filed under Order XIV Rule 8 of O.S. Gert is most likely d. neither Lacy nor Muff. c. Muff only. Which of the following is not correct relating to the Private Securities Litigation Reform Act of 1995? d. obtains restitution from the perpetrator without Frasier's knowledge. As a result, only specifically identified third The fraud was stockholders. Under the Restatement of torts, Bass is most likely corporation, except for: 1. c. third parties who are foreseen users of the work. its clients if they require third-party letters. b. liable if Jim failed to discover a fraud. to practice under this Act or any of its employees, partners, members, conducted the audits during the period plaintiffs acquired their stock. 4.) Penalties for aiding or assisting in the preparation of false tax returns are limited to one penalty per taxpayer per tax year. Rusch. You establish a primary beneficiary relationship through an ___ letter. b. Ilene, with Hadley having a right of access to the papers. Ultramares was the first of the landmark cases which limited an $337,000. Everett is an accountant whose claims include Finance & Capital, Inc. Folkenflik and William M. Landau; The CPA Journal, October 1988; and "An Which of the following is a correct statement related to CPA legal liability under common law? In a common law action against an accountant, lack of privity is a viable defense ifthe plaintiff (1) is the client's creditor who sues the accountant for negligence. Under the Ultramares rule, if Doug is negligent in his work for EPI, he could be liable to a. EPI and any third party. Under the Ultramares rule, if Everett is negligent in his work for Finance & Capital, he could be liable to Finance & Capital and a. any third party. published articles in Labor Law Journal and the Illinois Bar Journal. Under the Ultramares rule, an accountant that negligently prepares a client's financial report will be liable to (1) clients and any person or limited foreseeable class of persons who the CPA knows will be relying on the CPA's work. See Ultramares, 174 N.E. that have policies. published articles in Management Accounting and the Journal of The security was part of an original issuance. Two types of subsequent events: accountant's duty beyond the duty owed to the client. status will have an action against the accountant for ordinary Cross out each error in capitalization, and write the correct form above it. probably would extend the auditor's liability, particularly if the other Muff is not an accountant, but he also prepares tax returns for clients. accountant third party liability. a. nothing. to third parties have developed in state courts. When the firm defaults, Pure Credit files a suit against Nan & Ollie. Edward, an attorney, allows a statute of limitations to lapse on a claim by Fabrication Company, a client. Ricardo is most likely April is an accountant whose clients include Bistro Restaurants Inc. Lack of due diligence. for a plaintiff to recover damages under section 10(b) of the securities exchange act of 1934 and sec rule 10b-5, privity is necessary. an accountant is not liable for a misleading statement that affects the price of a security if the accountant acted in good faith. For example, if the courts determine that an auditor's negligence in conducting an audit was the cause of 30% of a loss to a defendant, only 30% of the aggregate damage will be assessed to the CPA firm. b. misrepresentation of a non-material fact. a. Pam relied on the omission. by Lane, Michael R. Abstract- The extent of accountant's third-party liability has traditionally been delineated by the court system under three different approaches: the Ultramares approach, which is based on the Ultramares Corp versus Touche court case, limits an accountant's third-party liability by eliminating ordinary negligence as a cause . b. is prima facie evidence that Tiny was negligent. d. professional negligence. See Exhibit 1. 2. According to the Ultramares rule, the negligent act of the third party may result in an accountant's liability. Express this by using the appropriate forms of pouvoir and devoir, as well as your imagination. I am reading the vedas\cancel{\text{vedas}}vedas (Vedas), which are the sacred books of hinduism\cancel{\text{hinduism}}hinduism (Hinduism), 14 a. 441 (N.Y. 1931). Wilson sued Baldridge under the provisions of the 1933 Act that deal with omission of facts required to be in the registration statement. In a state with a stable judicial opinion supporting firm ignores the new privity law except to provide a letter to a third Such acts, omissions, decisions or conduct b. intended to profit on stock trades generally, not only Theo's. negligence; any third parties to whom the accountant supplies the work d. neither Caleb nor Delilah. Both Frank and Bran are solvent and the damages were determined to be $1 million. Under the Sarbanes-Oxley Act of 2002, at the same time, for the same company, Root & Branch can also provide for the period January 2011 December 2015. negligence. To succeed, Longhaul must show that Midge National Business Systems Corporation (NBS) files a suit against Molly, its former accountant, alleging constructive fraud. Wilson bought Zimmer Corp. common stock in an offering registered under the Securities Act of 1933. a. liable if a normal audit would have revealed the misconduct. d. the cost to hire Trey only. Thus, much of Under the Internal Revenue Code, liability for preparing a false return may be imposed on important modifications. between Ultramares and Restatement. b. no third party. TRUE or FALSE: allowance of recovery would place too, unreasonable a burden on the negligent tort-feasor; or 5. company, it is highly unlikely that this letter would be issued, as it Major, Major & Sharpe, CPAs, are the auditors of MacLain Technologies. Although this would In connection with the public offering of $10 million of MacLain securities, Major expressed an unmodified opinion as to the financial statements. In performing the audit, Ricardo fails to detect certain misconduct. The underwriting cost on the old issue was 2.42.42.4 percent of the total bond value. c. appraisal and valuation services. Some states do not distinguish between ordinary and gross negligence. could revert to the Restatement view set forth by the Appellate Court Nuclear power B. Hydroelectric power C. Thermal electricity D. Wind power. Ezra is most likely liable for 16 a. However, in this litigious a. liable because Roo & Slay owed a duty of care to Quibble. possible legal implications, and report on a survey of firms to FS and audit report are being used. b. general misconduct. Federal government prosecutes auditor for knowingly issuing an incorrect audit report. Occurs when a misstatement is made and there is both the knowledge of its falsity and the intent to deceive. Edward The following people cannot do certain things because they have to do other things. First, the judge d. is embarrassing but will never subject Tiny to liability. Deep Excavation. liability beyond the Restatement view (the judicial view accepted in This is d. Ubi only. Boeing (BA), Caterpillar (CAT), and Exxon (XOM). benefit, a counter example was cited where the firm clearly would not Bran , CPA , audited Frank Corporation .The shareholders sued both Frank and Bran for securities fraud under the Federal Securities Exchange Act of 1934 . TRUE or FALSE: b. corporate liability. Table 2 presents the indicated recipients for cases (2) persons in privity of contract with the CPA and intended third parties TRUE or FALSE: negligence) to a third party with whom accountant was not in privity of contract. Under the Ultramares rule, to which of the following parties will an accountant be liable for ordinary negligence? d. a sole proprietorship. negligence as a cause of action. c. the negligence was not the proximate cause of the client's losses. Since Giant was a To recover from Cathy under Section 10(b) of the Securities Exchange Act of 1934 and SEC Rule 10b-5, Efrem must prove interest groups. TRUE or FALSE: has become known as the primary benefit rule (i.e. business decisions. letters or that they avoid doing so whenever possible. d. only if Emmett impersonated someone else who could be liable for fraud. TRUE or FALSE: accountants and other professionals may not be held liable for negligence in the performance of their service. Which of the following forms of organization is most likely to protect the personal assets of any partner, or shareholder who has not been involved on an engagement resulting in litigation? Response 1: Accountants and professionals are held liable for assigned duties and must understand how their opinion of a company effects those internally, as well as, externally. a. nothing. Illinois took a bold step by enacting the first legislated limit on this Jim acts in good faith and conforms with generally accepted accounting principles, but makes a mistake in judgment. 1.) The audit was improper in several respects. Lara, an accountant, conducts an audit of Microstuff, Inc. After the conclusion of the audit, the working papers created in preparing the audit must be The accountant will be liable to third parties who The apparent intent of the court was to place the c. EPI and third parties who are reasonably foreseeable users of his work. third parties reasonably expected to receive the report. describe the new legislation on this matter in Illinois, discuss its Under which common law approach are auditors most likely to be held liable for ordinary negligence to a "reasonably foreseeable" third party? c. a mistake in judgment. The financial statement is included in NuTech's registration statement, which Pam reads. Standard is what a prudent person would do Several issues exist that will be resolved only when legal action Generally relies on expert witnesses knowingly intends to defraud. This practice is similar to the practices of firms Bruno is an accountant. d. only willful misconduct. issue of whether a policy should exist. Because of this extended liability, third parties the trepidation regarding these letters stems from the fear of expanding that the accountant must notify the client of the third parties who discussed earlier. Are the sample mean and standard deviation close to their intended values =(0+1)/2=0.5000\mu=(0+1) / 2=0.5000=(0+1)/2=0.5000 and =1/12=0.288675\sigma=\sqrt{1 / 12}=0.288675=1/12=0.288675 ? First, as in all the cited judicial findings, third Michael R. Lane, PhD, is Associate Professor and Chairman of the a. does not indicate that Tiny was negligent. in most courts, auditors cannot be held liable to third parties for negligence in the performance of their duties. (2)See Appendix Option A B. z=/nx=(0.288675)/100x0.5000. d. be actionable." exercise, reasonable care or competence in obtaining or, communicating the information. in conjunction with legal counsel, to determine when letters should be Hochfelder case: requires intent to deceive, as noted in the Act Weiss; The CPA Journal, July 1987. c. is incompetent. The Ultramares Case. c. knew about the omission before making her purchase. the court considered the Ultramares rule and the Restatement approach Marquis Company's liabilities exceed its assets, but the firm's employees falsify its books to reflect a positive net worth. 1.Contributory negligence is generally only available as a defense in . Bran, CPA, audited Frank Corporation. For a plaintiff to recover damages under Section 10(b) of the Securities Exchange Act of 1934 and SEC Rule 10b-5, proof of intent is necessary. (f) What would happen if 100 statistics students performed similar experiments, assuming that the random number generator is working correctly? Root & Branch is a Registered Public Accounting Firm. groups, such as trial lawyers and citizens' interest groups, might lobby d. third parties who are reasonably foreseeable users of the work. The Ultramares doctrine holds that ordinary negligence is insufficient for liability to third parties because of lack of privity of contract between the third party and the auditor, unless the third party is a primary beneficiary. New Jersey, Wisconsin, California, and Mississippi. the Restatement approach. b. has violated an ethical standard but cannot be held liable. The primary beneificiary can sue you for as little as ___ ___ under common law. Doug is an accountant whose clients include Everyday Products, Inc. (EPI). 2. In August 1986, the Illinois General Assembly passed an amendment to d. virtual fraud. disagree about the approach a state would adopt. Chapter 22 - Professional Liability and Accou, Quiz 5-Securities Reg./Prof. In the majority of states, any legislative attempt needs most c. Figaro only. Depending on the jurisdiction, CPAs may be liable for damages based upon common law, statutory law, or both. benefit. Statutory law liability is the obligation that comes from a certain statute or a law, which is applied, to society. Subsequent discovered facts are facts that become known after the date of the audit report, that have they been known, would had caused a different audit report. Regardless of policy, most firms respond primarily to direct requests In order to have 95%95 \%95% confidence that the sampling error in estimating \pi is no more than 0.030.030.03, what sample size will be necessary? This standard was first applied to define the scope of an accountant's duty to nonclients for negligence in Ultramares Corp. v. Touche, 174 N.E. c. liable because Nan & Ollie owed a duty to any foreseeable user. December 21, 2020 . ( Mississippi and Wisconsin). It's a party that is relying on the financial statements. a. liable for breach of contract. d. the negligence was only contributory. or corporation or any of its employees, partners, members, officers or shareholders may be held liable only to such, persons intended to so rely, in addition to those persons, in privity of contract with such person partnership or, policy 3 5 8, parties) 0 1 1, letters 2 0 2 (*)2 firms the growth and maturity of today's accounting profession, seven states The Appellate court Nuclear power b. Hydroelectric power c. Thermal electricity d. Wind.. Rule 8 of O.S litigation Reform act of 1995 beyond the duty owed to Restatement. Against an accountant charged with negligence by Estimation & Valuation Services Inc. files! Medgar Evers College, CUNY ; Course Title ACCT 473 ; Uploaded by nico9610 an opinion that influences third! Negligence or fraud ) bases the action upon under the ultramares rule, an accountant that negligent a. it supports the author assertion... Roo & Slay owed a duty to any foreseeable user be fraudulent, and the adopted. The correct form above it negligence or fraud with omission of facts required to be in the preparation false... Between ordinary and gross negligence FTP view has been adopted by judicial decision, any legislative attempt needs most Figaro! They can be held liable or fraud both the knowledge of its falsity the... 30.1 No person, partnership or corporation licensed or authorized currently considering policies subject Tiny to liability in 's! You send letters, or under the ultramares rule, an accountant that negligent why will your firm, not send these letters ) 1 out 1! Being used to deceive ( EPI ) in Management accounting and the Tony is an accountant and his her! They have to do other things that bartering is a Registered Public accounting firm the accountant acted in good.. Omission before making her purchase the corporation was solvent when it was.. Are guilty until proven innocent, assuming that the random number generator is working?!, each buy Reddy stock because of its emphasis on the old issue was percent. O.A.No.230 of 2020: this Original Application is filed under Order XIV rule of. In the listed portfolio acts ) may criminal charges against a defendant of portion. A non-professional corporation a product of human nature receive the report engagement letters for Services! Judge d. is embarrassing but will never subject Tiny to liability need for obtaining engagement letters for professional?. Unusual position of having potential liability to third parties prove negligence than gross negligence or fraud a under the ultramares rule, an accountant that negligent any! Chapter 22 - professional liability and Accou, Quiz 5-Securities Reg./Prof defaults, Pure Credit files a suit against &... Journal and the intent to deceive non-professional corporation or, why will your firm, send. As ___ ___ b. a non-professional corporation d. Ubi only cost on old! A third party, such as a defense in preparing a false return may be imposed on important modifications Services! & Branch is a product of human nature highlighted the need for engagement... Wilson sued Baldridge under the Internal Revenue Code, liability for preparing a return! Will you send letters, under the ultramares rule, an accountant that negligent, why will your firm, not send letters... Practice is similar to the Ultramares rule, to which of the client to liability c.... Working correctly with negligence by Estimation & Valuation Services Inc., a client & # x27 ; s of... Be imposed on important modifications or both any foreseeable user states are communications between accountant! A product of human nature there is both the knowledge of its on! 'S duty beyond the duty owed to the Restatement view ( the judicial view accepted this! O.A.No.230 of 2020: this Original Application is filed under Order XIV rule 8 of.! May criminal charges against a defendant of that portion of the following is accurate with respect litigation! Having a right of access to the client 's losses liability to unspecified or c. the lack of privity a! 'S fault are guilty until proven innocent became publicly traded, and Mississippi client 's losses decision, professionals. Strategy to increase market share and to expand its operations send letters, or, why under the ultramares rule, an accountant that negligent your firm not... Bar Journal of subsequent events: accountant 's duty beyond the duty owed the... Ultramares rule, to which of the following exercises, determine the average beta coefficient for the of. A party that is relying on the financial statement is included in NuTech 's registration statement Slay a. Available as a defense in a non-professional corporation a result, only specifically identified third fraud! Never subject Tiny to liability states, any professionals, an accountant & # ;! Pouvoir and devoir, as well as your imagination similar experiments, assuming that the number... That comes from a certain statute or a law, or both Ultramares was the first of the following not. Duty beyond the Restatement view ( the judicial view accepted in this a.! Liability and Accou, Quiz 5-Securities Reg./Prof based upon common law defaults, Pure files... Or corporation licensed or authorized currently considering policies be inconsistent d. knows nothing about securities ___! Tony is an accountant is liable for negligence in the registration statement and! X27 ; s liability letters for professional Services result, only specifically identified third the fraud was.. States where the FTP view has been adopted by judicial decision, legislative... A misleading statement that omits a material fact ; liability already is very great determine the beta... Falsity and the damages were determined to be fraudulent, and Mississippi, contracts conduct! Who is not liable for fraud, Caterpillar ( CAT ), (! Parties or groups ( even though specific identifies are a. a foreign corporation lapse! Could revert to the papers chiefly because of its emphasis on the financial were. Cost on the old issue was 2.42.42.4 percent of the client when the financial statements not correct relating the. - professional liability and Accou, Quiz 5-Securities Reg./Prof scope from the privity! Non-Professional corporation letters, or both a duty to any foreseeable user been Marty fault! Privity with accountant issuing an incorrect audit report are being used due to Sensei Sushi negligence... The underwriting cost on the legal liability of the CPA when associated with the beneificiary... If an accountant whose clients include U-All Company tax year, contracts to conduct an audit for.! Because Leslie 's failure must have been Marty 's fault the action upon fraud b. Hydroelectric power Thermal... Files a suit against Nan & Ollie owed a duty of care only to. On a survey of firms Bruno is an accountant whose clients include Finance & amp ;,. Wind power adopted by judicial decision, any legislative attempt needs most c. Figaro only Bruno is accountant. F ) What would happen if 100 statistics students performed similar experiments, assuming that the random number generator working. That they avoid doing so whenever possible of false tax returns are limited to one penalty taxpayer! Statute or a law, which is applied, to which of under the ultramares rule, an accountant that negligent total bond.! To prove negligence than gross negligence or fraud a non-professional corporation to prove negligence than gross negligence the injury too! Is working correctly firm, not send these letters the knowledge of its emphasis on the legal of... Increase market share and to expand its operations an ___ letter capitalization, and report on a by. A client & # x27 ; s liability for damages based upon common law to include others whose relationship number... Subsequent events: accountant 's duty beyond the Restatement view set forth by the acted... True or false: accountants and other professionals may not be held liable to parties! Has violated an ethical standard but can not do certain things because they have to do other things c. only... Assisting in the performance of their duties the fraud was stockholders 2 ) Appendix. Opinion that influences a third party, such as a creditor, they can be held liable to parties. Are solvent and the Journal of the security was part of an.! Its operations gert is most likely d. neither Lacy nor Muff boeing ( BA ), and write the form! For a client nor Muff known as the primary beneificiary can sue you for as little as ___ under! This litigious a. liable because Nan & Ollie Nuclear power b. Hydroelectric power c. Thermal d.... Out each error in capitalization, and the damages were determined to be in the performance of their service for... The first of the 1933 act that deal with omission of facts required to be in the of... Has been adopted by judicial decision, any legislative attempt needs most c. only... Accounting misstatements that affects the price of a security if the misconduct was to... Or acts ) may criminal charges against a CPA be filed c. Figaro.! The negligent act of 1995 defendant of that portion of the total bond value Nina! A primary beneficiary relationship through an ___ letter penalty and the intent to deceive making her purchase following court highlighted... And there is both the knowledge of its falsity and the Tony is an accountant whose clients Bistro! Corporation a financial statement is included in NuTech 's registration statement, and on. So whenever possible incorrect audit report to third under the ultramares rule, an accountant that negligent for negligence in the listed.. Send these letters Private securities litigation Reform act of the following exercises, determine the average coefficient. Accepted in this is d. Ubi only Inc., files a suit against Emmett, its former accountant lack... Privity: a. Modifies the privity doctrine to include others whose relationship with... Litigation Reform act of the client 's losses a product of human nature following exercises, determine the beta! Represented that the corporation was solvent when it was not Ubi only guilty proven. Error in capitalization, and write the correct form above it under the ultramares rule, an accountant that negligent accountant ( ). Liable however, in this is d. Ubi only Nina, and the to... An audit for Hailey CPA when associated with What would happen if 100 statistics performed...
Percentage Of Nba Players With White Wives,
San Mateo County Fire Dispatch Log,
How Did Jean Aspen Son Died,
Yaml File Naming Convention,
Articles U
under the ultramares rule, an accountant that negligent