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Uriah, an accountant, concludes an audit of Visual Signage Company by issuing an opinion letter that states the financial statements accurately reflect Visual's financial position. Later, Uriah discovers that the opinion was based on inaccurate data. According to the court's decision in Overton v. Todman & Co., CPAs, with respect to the opinion Uriah has
Prima facie case
An established case proven by the facts until contradicted and overcome by other evidence.
Equal protection
A constitutional guarantee that no person or group will be denied the same protection of the laws that is enjoyed by other similarly situated individuals.
Constitutional guarantee
A commitment within a country's constitution that ensures certain rights and freedoms to its citizens.
Equal Protection clause
A provision in the Fourteenth Amendment of the U.S. Constitution that requires state governments to treat individuals in similar situations equally.
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