Professional Documents
Culture Documents
Cases From AI
Cases From AI
The case of J.A. Sison v. Board of Accountancy is about a petition for certiorari filed by J.A.
Sison, a Filipino certified public accountant, against the Board of Accountancy and Robert Orr
Ferguson, a British chartered accountant, who was granted a certificate as a public accountant in
the Philippines without examination. The main issue was whether the Board of Accountancy had
the authority to issue such certificate based on the principle of reciprocity between the
Philippines and the United Kingdom regarding the practice of accountancy.
The Supreme Court of the Philippines ruled that the Board of Accountancy had no authority to
issue such certificate, because there was no reciprocity between the Philippines and the United
Kingdom regarding the practice of accountancy. The Court held that the certificate issued by the
Institute of Chartered Accountants in England and Wales, which Ferguson possessed, did not
meet the requirement of section 41 of Rule 123 of the Rules of Court, which states that a foreign
certificate must be issued by an authority duly recognized by the Philippine government. The
Court also held that the negative statement in Ferguson’s certificate, which says that it does not
entitle him to practice as an accountant in any part of His Majesty’s dominions where special
qualifications are prescribed by law, does not establish the existence of reciprocity. The Court
ordered the Board of Accountancy to revoke Ferguson’s certificate and to refrain from issuing
similar certificates to other British subjects.
he case of Georgia Babcock v. William Jackson is about a conflict of laws issue arising from a
car accident that occurred in Ontario, Canada, involving two New York residents. The main
question was whether the New York courts should apply the Ontario guest statute, which bars the
recovery of a guest passenger from a negligent driver, or the New York law, which allows such
recovery.
The New York Court of Appeals ruled that the New York law should apply, because it reflects
the policy and interest of the state where the parties reside and have their relationship. The court
rejected the traditional rule that the law of the place of the tort governs, and adopted a more
flexible approach that considers the contacts and interests of the states involved in the case. The
court held that applying the Ontario guest statute would be contrary to the reasonable
expectations and needs of the parties, and would undermine the deterrence and compensation
functions of tort law.
The case of LWC Construction v. Dupo is about a claim for service award or longevity pay by
a Filipino worker who was employed in Saudi Arabia by a foreign company through a local
recruiter. The main issue was whether the worker was entitled to the service award under the
Saudi Labor Law, and whether his claim was barred by prescription.
The Supreme Court of the Philippines ruled that the worker was not entitled to the service award,
because he had already received it for his latest contract of employment. The Court also ruled
that his claim was barred by prescription, because he filed it more than one year after the
termination of his contract.
The Court applied the principle of lex loci contractus, which means that the law of the place
where the contract was made governs its validity and interpretation. The Court held that the
Saudi Labor Law was the applicable law, because the worker signed his contracts in Saudi
Arabia and performed his work there.
The Court interpreted Article 87 of the Saudi Labor Law, which provides for the payment of
service award at the end or termination of a labor contract concluded for a specific period. The
Court found that the worker had signed six fixed-period contracts, each for one year, and that he
had received his service award for each contract upon its expiration. The Court also found that
his sixth and last contract ended on April 30, 1999, when he left Saudi Arabia, and that he had
received his service award for that contract as well.
The Court further held that the worker’s claim was barred by prescription, because he filed it on
December 11, 2000, or more than one year after his contract ended. The Court cited Article 212
of the Saudi Labor Law, which states that an action to enforce payment of the service award
must be filed within one year from the termination of a labor contract for a specific period.