This case was an appeal of a decision on the liability of an audit firm and audit principal as a result of the audit firm's failure to identify money laundering issues which were subsequently discovered and led to a loss in share value. Issues included what time limit applied under Lebanese and DIFC law to the claim. Also discussed was how issues of foreign law should be dealt with as evidence and their bearing on the right to appeal. The right of individual shareholders to take a claim of this nature was also considered.