33 The sole remaining issue is whether this is an appropriate case for an award of damages, including exemplary or punitive damages, against Andersen. An award of exemplary or punitive damages may be appropriate where "... the defendant’s conduct has been calculated by him to make a profit for himself which may well exceed the compensation payable to the plaintiff." Rookes v. Barnard, [1964] A.C. 1129 at 1226-1227, per Lord Devlin.
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