Shareholder's claim against accountant dismissed; funds misused contrary to shareholder's instructions in bankruptcy proceedings.

The Supreme Court dismissed the shareholder's claim against the company's accountant for damages arising from the misappropriation of funds during bankruptcy proceedings. The shareholder had deposited money for high-interest investment, but the accountant utilized the assets contrary to the shareholder's specific instructions. The court ruled that the accountant's liability was not established under the applicable criminal compensation principles in this context.