Q：Barking and Co accountants have audited the holding company's accounts for the Deedman Group.
To whom does Barking and Co owe a duty of care?
A. The directors of the holding company only
B. The subsidiaries
C. The holding company only
D. The holding company and its subsidiaries
A：The correct answer is the holding company only.
Auditors of holding company accounts do not normally pass down information to the subsidiaries and therefore do not owe them a duty of care. BCCI (Overseas) Ltd v Ernst & Whinney 1997
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