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Esanda Finance Corporation v Peat Marwick Hungerfords (1997) 188 CLR 241

Facts: Esanda (plaintiff; Pl) loaned money to Excel in reliance on audited accounts prepared by PMH (defendant; D). The audited accounts were alleged to have been prepared negligently (in breach of accounting standards). Excel defaulted on the loan. Pl sued, alleging D owed a duty of care.

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