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In this video, I explain the statute of frauds. Start your free trial: ✅https://farhatlectures.com/ The Statute of Frauds is a legal concept that requires certain types of contracts to be in writing and signed by the party to be charged. This requirement is intended to reduce fraudulent claims and misunderstandings regarding the contract's terms. The specific types of contracts that fall under the Statute of Frauds can vary slightly depending on the jurisdiction, but they generally include: Contracts for the Sale of Land or Real Estate: These agreements must be in writing due to the significant value and complexity of property transactions. Contracts that Cannot be Performed within One Year: If a contract cannot be completed within one year from the date it is made, it typically needs to be in writing. This rule is intended to prevent disputes about long-term agreements. Contracts to Pay Another Person's Debt: Also known as surety agreements, these contracts occur when one person agrees to pay the debt of another if the original debtor fails to pay. This needs to be in writing to clearly establish the liability and terms. Contracts in Consideration of Marriage: This includes prenuptial agreements and other contracts made in contemplation of marriage. These contracts must be in writing to be enforceable. Contracts for the Sale of Goods Over a Certain Value: Under the Uniform Commercial Code (UCC) in the United States, for example, goods sold for $500 or more must have a written contract. Executor’s Promises: If an executor of a will promises to use their own money to pay a debt of the estate, this promise must be in writing. The Statute of Frauds does not mean that oral contracts are invalid in general. Many oral agreements are legally binding, but for the types mentioned above, the lack of a written contract can make enforcement in court difficult or impossible. It's also important to note that the specifics of the Statute of Frauds can vary between different legal jurisdictions, so it's always advisable to consult legal experts in your area for accurate guidance. #cpaexaminindia #cpaexam #accountinglectures