Under the Nigerian Law of Torts, a partnership firm of Chartered Accountants will be held vicariously liable for a negligent act committed by an employee auditor against a client or third party if the negligent act was:
Aexpressly approved in writing by all the equity partners of the firm prior to its commission
Bcommitted strictly within official work hours, irrespective of the nature of the task performed
Ca wrongful and unauthorized mode of performing an act that was authorized by the firm within the course of employmentCORRECT
Da breach of statutory duty punishable under the provisions of the Companies and Allied Matters Act (CAMA) 2020