Under the 1934 Act, accountants are liable for negligent ...

[futuristic]

Under the 1934 Act, accountants are liable for negligent behavior..
  Indicate whether the statement is true or false

Question 2

Did the DMH establish that it had a special need for the mandatory drug testing of all department employees?

[matt]

Answer to Question 1

F

Answer to Question 2

A special need, as alleged by DMH, must be substantiated. It must be important enough to override employee privacy interests, and to suppress the Fourth Amendment's normal requirement of individualized suspicion. The trial court reduced DMH's evidence to nothing more than a gesture or symbol that the agency does not approve illegal drug use. Such is symbolic, not special. The DMH did not meet its burden of proof in this case.