Imogen qualified as a chartered accountant three months ago. She makes an error in a client's tax computation that a reasonably competent accountant would not have made. She argues that she should be judged by the standard of a newly qualified accountant. Which statement is correct?

Correct answer: D) She is judged by the standard of a reasonably competent accountant, whatever her experience

Explanation

A professional is judged by the standard of the ordinary skilled member of that profession exercising the skill in question (Bolam). Inexperience does not lower the standard. Courts have refused to apply a lower standard to learners (Nettleship v Weston, Wilsher). The standard is that of a reasonably competent practitioner, not the most expert one. Following internal procedures is relevant evidence but not a complete defence.