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SPHEREX, INC. v. ALEXANDER GRANT & CO.

No. 81-439.

122 N.H. 898 (1982)

SPHEREX, INC. v. ALEXANDER GRANT & COMPANY.

Supreme Court of New Hampshire.

October 14, 1982.

Attorney(s) appearing for the Case

Sheehan, Phinney, Bass & Green P.A., of Manchester (James E. Higgins on the brief, and Richard V. Wiebusch orally), for the plaintiff.

Orr & Reno P.A., of Concord, and Duane, Morris & Heckscher, of Philadelphia, Pennsylvania (George E. Pierce, Jr., on the brief and orally), for the defendant.

DOUGLAS, J.

This case, certified to us by the United States District Court for the District of New Hampshire (Loughlin, J.), requires us to decide an issue of first impression in this State: the extent to which an accountant may be held liable for damages in tort to third parties for negligent misrepresentation in an unaudited financial statement.

The facts certified by the district court are that the defendant, Alexander Grant and Company (Alexander...

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