Misty Numbers (personally and in her capacity as limited liability partner of Numbers and More LLP) Numbers and More LLP Defendants FACTS OF THE CASE Just For Laughs Inc. is an incorporated corporation under the laws of Ontario. It is also a successful and busy retail business owned by Jack and Jill Busybody and operated by them and their son Leroy. Jack and Jill Busybody are the sole directors of the corporation. The company has operated in the Danforth Avenue area of Toronto since 1997, supplying party favours to the local community. Misty Numbers is a chartered accountant and limited liability partner of Numbers & More LLP, a chartered accountancy firm. Ms. Numbers provided bookkeeping and accounting services for Just For Laughs Inc. from 2002 to 2012. Ms. Numbers and her firm was retained by Just For Laughs Inc. by way of a "review engagement" that was signed in 2002 and not updated. Misty Numbers was not retained to audit the company. In accordance with the review engagement, Misty Numbers prepared the company's financial statements and corporate tax returns on a yearly basis. The review engagement provided that neither Misty Numbers nor her firm was liable for any