Contract - Formation of contract - Whether contract of retainer with accountant personally or with corporate entity - Contract of retainer with corporate entity inferred from conduct - Implied terms - Whether breach of implied terms - Whether breach of implied terms caused loss and damage
Negligence - Professional negligence - Whether duty of care owed by accountant - Whether duty of care breached - Principles of causation - Whether breach of duty of care caused loss and damage
Misleading or deceptive conduct - Sections 9, 10 and 79 of the Fair Trading Act 1987 (WA) - Whether accountant engaged in misleading or deceptive conduct by making misrepresentations - Whether loss and damage suffered by misleading or deceptive conduct
Equity - Fiduciary duties - Whether fiduciary duties owed by accountant - Whether breach of fiduciary duties by failing to obtain informed consent - Whether breach of fiduciary duties caused loss and damage - Obligation to account for profits derived from breach of fiduciary duties
