The burden of proof that must be proven to recover losses from the auditors under the Securities Exchange Act of 1934 is generally considered to be: Get free access to the complete judgment in 1136 TENANTS' CORP. v. MAX ROTHENBERG CO on CaseMine. April 17, 1968. Previous question Next question Get more help from Chegg. The case demonstrated the importance of engagement letters to clearly establish an understanding with the client regarding the nature of the services to be provided. Expert Answer . Rosenblum v. Adler. eCase is one of the world's most informative online sources for cases from different courts in United States' Federal and all states, and court cases will be updated continually - legalzone C. 1136 Tenants Corporation v. Rothenberg. Decided April 17, 1968. Discuss at least six of the matters that should be specified in an engagement letter. Argued April 2, 1968. 1136 Tenants Corporation v. Max Rothenberg and Company (1971)--A landmark case for accountants’ liability when they are associated with unaudited financial statements. D. Continental Vending. 290 N.Y.S.2d 919. Selected Case o 1136 Tenants Corporation v. Max Rothenberg and Company (1971)—A landmark case for accountants’ liability when they are associated with unaudited financial statements. D. 1136 Tenants Corporation v. Rothenberg. Definition. C. Rosenblum v. Adler. C. Greater than the Securities Act of 1933. Term. Ultramares v. Touche. Discuss the matters that should be specified in an engagement letter. 1136 Tenants Corporation v. Rothenberg. 27 A.D.2d 830. Explain why this upfront Engagement Letter is so important. 21 N.Y.2d 995 (1968) 1136 Tenants' Corporation, Respondent, v. Max Rothenberg & Company, Appellant. 1136 Tenants’ Corporation v. Max Rothenberg & Co. (1967) Despite the defendant’s claims to the contrary, the court found that he was engaged to audit and not merely write up the plaintiff’s books and records. 1136 TENANTS' CORPORATION, Plaintiff-Respondent, v. MAX ROTHENBERG & COMPANY, Defendant-Appellant. Page 830. The 1136 Tenants v. Max Rothenberg and Company - Subject Accounting - 00205015 Court of Appeals of the State of New York. The 1136 Tenants v. Max Rothenberg and Company case (Chapter 5) established the need for an Engagement Letter at the start of an audit. Hochfelder v. Ernst. Page 995. 21 N.Y.2d 995. The accountant had, in fact, performed some limited auditing procedures, The 1136 Tenants v. Max Rothenberg and Company case (Chapter 5) established the need for an… 1 answer below » The 1136 Tenants v. Max Rothenberg and Company case (Chapter 5) established the need for an Engagement Letter at the start of an audit. 1136 TENANTS CORPORATION, Respondent, v. MAX ROTHENBERG & COMPANY, Appellant. 277 N.Y.S.2d 996. New York Court of Appeals. The case demonstrated the importance of engagement letters to clearly establish an understanding with the client regarding the nature of the services to be provided.