39. 40. 41. The Ford Motor Corporation's Accountant and/or Actuaries exercised a failure to adhere to moral minimum standard when they "okayed" the faulty gas tank design of the Pinto Automobile. Good Samaritan statues are an example of strict liability statues imposing liability on anyone who assists an injured person. The Big Four refers to the Four Largest International Accounting Firms: Deloite, PwC, Ernst & Young and KPMG. PAGE NO.: 04 42. February 2, 2021 In UltraMares, Cardoza, CJ, held that the claim of negligence failed on the ground that the auditors owed the plaintiff no duty of care, there being no sufficiently proximate relationship between the auditors and the lender.