CASE STUDY: Allan Blustein and Aliya Matthews recently received their CPA designations, and decided to start their own accounting firm in Toronto, Ontario Their primary focus was conducting business valuations for litigation purposes, They were concerned about how to set up their practice, and debated the pros and cons of establishing a professional corporation or a limited liability partnership Ultimately, they started their practice as Blustein and Matthews LLP. Since they had taken a Business Law course in their program, they also negotiated and signed a partnership agreement The agreement dealt with the usual matters, but Aliya felt that it was also important for them to have a clause that stated \"The parties agree that, if either of them leaves the partnership, the party that leaves cannot set up a competing accounting practice in the Greater Toronto Area for 2 years after that party leaves the partnership,\" On September 4, Aliya received a call from Lisa Perlin, a family lawyer, Lisa was seeking a business valuation for a client who was going through a divorce, for the purpose of determining division of property between the spouses, Aliya agreed to take on the le (project), and asked Lisa to send her specic documents related to the business, Lisa sent two sets of documents, one large package by courier on September 11, and additional documents by secure email on September 15, Aliya received the courier package and proceeded to conduct a business valuation based on the information provided in that package On the morning of September 15, Aliya received some disturbing news regarding a family member, and because of her distress, she overlooked the email from Lisa with the second set of documents. When Aliya sent the business valuation to Lisa Perlin, she seemed a bit surprised. \"Did you get both sets of documents that I sent to you?\" she asked Aliya, \"Yes, of course,\" said Aliya, She ignored the question about the second set of documents and replied, \"I reviewed all the documents that you sent to me\". Later that day, Aliya checked her email and realized that she had not seen Lisa's email with the additional documents. Embarrassed by her mistake, Aliya decided to say nothing. Meanwhile, Allan met Joseph, a local businessman, at a community event, Joseph was complaining about his bookkeeper going on maternity leave, and how he needed someone to do some basic accounting for his business, Seeing an opportunity, Allan offered Joseph his business card, \"Look", said Joseph, \"I'm not interested in retaining an accounting rm. I'll pay you cash for some work that you can do on the side. It's a win-win situation for both of us.\" Allan was a bit uncomfortable, but he agreed, and started doing some accounting work for Joseph on Sundays He did not tell Aliya, and kept the cash that Joseph paid him for his work. Months later, Aliya met Lisa at a social function hosted by a business contact at Crazy Kat Bar & Lounge. Unfortunately, Aliya had too much to drink that night, Lisa mentioned that the client had been disappointed by the business valuation, as he thought that the supplementary documents sent by email should have resulted in a different value, \"Well, who knows,\" said Aliyai \"I never looked at those documents Anyways, the guy settled the case and now it's over, so everyone is happy," By midnight, Aliya was clearly dmnk. She ordered another drink at the bar, and initially, the bartender refused to serve her. Aliya started irting with the bartender and convinced him to give her one more drink before the bar closed, By this time, Allan had le with another friend, and when the bar closed, Aliya stumbled out of the bar alone. Sadly, Aliya walked into oncoming trafc, and while she was not hit by a car, she fell and seriously injured her leg, After months of pain, surgery and therapy, Aliya could only walk with the use of a cane, Meanwhile, Allan continued the practice as a business valuator on his own, as Aliya was unable to work for 10 months. He purchased a new computer for the firm from CompuSource Ltd. (\"CompuSource\"). Within one week of receiving the computer, the computer crashed and would no longer work. When he complained to CompuSource, they pointed out that the computer had been sold \"as is\\"But I can't move to Winnipeg I have family commitments in Toronto,\" she told her new boss. The boss seemed sympathetic but offered her two options either take the job in Winnipeg or be demoted to the position of Manager of an even smaller team in Toronto, where she would report to one of her current team members With this new position, Aliya's salary would also drop by 20% Aliya was outraged, and stormed out of the ofce as she said \"I quit!\" Aliya ultimately decided to start her own practice under the name Matthews Accounting Professional Corporation Discuss all the legal issues raised in this scenario. Identify relevant parties and all potential legal arguments. Analyze the legal arguments thoroughly, and comment on the likely outcome for each legal issue (60 marks) NOTE: As you are being provided this case study in advance of your nal exam, organization, clarity & grammar/writing skills will be taken into account, in addition to the accuracy & thoroughness of your answer. Because this is an exam question, the professor cannot discuss any aspect of this case study with you in advance If any facts are unclear, state your assumptions and continue your analysis (aer re-reading the case study to ensure that you have not missed a relevant fact)