David Kindness is a Certified Public Accountant (CPA) and an expert in the fields of financial accounting, corporate and individual tax planning and preparation, and investing and retirement planning.

Parties to real estate contracts often change over time, whether as the result of an assignment, financing, or otherwise. Relatedly, additional parties (beyond those named in the underlying contract) ...

As discussed in this article, determining whether a privity-like relationship is proven, or at the motion to dismiss stage adequately pleaded, is intensively fact-specific. Claims for professional ...

No, not a privy, “privity”! Trust me, it’s different. So what, then, is a “privity”? Well, first off, privity is not a thing. Instead, it is a concept. For now, think magnets. I’ll come back to that ...

Early in the 20th century, audits of company financial statements served merely as verification for management that a company was productive and efficient. After the 1929 stock market crash, the role ...