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U.S. Court of Appeals for the Ninth Circuit

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Ninth Circuit holds that an accountant’s certification of financial statements is an opinion, and accountants are protected from liability for statements of opinion as long as the opinion was sincerely held

November 10, 2025

Opinion

U.S. Chamber files coalition amicus brief urging Ninth Circuit to hold that certain line items within a company’s financial statement—as well as an auditor’s audit opinion as a whole—are properly understood as statements of opinion under Omnicare

December 02, 2024

U.S. Chamber Coalition Amicus Brief

Linda T. Coberly and Lauren Gailey of Winston & Strawn LLP served as outside counsel.

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