When Courts Adopt the "Foreseeable Parties" Ruling, Auditor Liability for Ordinary

When courts adopt the "foreseeable parties" ruling, auditor liability for ordinary negligence is extended to:

A) all current and future creditors.
B) a distinct but unlimited class of users.
C) virtually all legitimate users of the financial statements.
D) all current and future investors.
E) a distinct but limited class of users.