In a State That Uses the Restatement (Second)of Torts,who Amongst

In a state that uses the Restatement (Second) of Torts,who amongst the following may hold an accountant liable for common law negligence?

A) Only the client.
B) Only the client and a third party that the accountant knew would rely on the accountant's work for a particular purpose.
C) Only the client,a third party that the accountant knew would rely on the accountant's work for a particular purpose,and others who are in the same limited class as that third party.
D) Any third party that is a foreseeable user of the accountant's work may hold him/her liable if that third party suffers a loss as a direct result of the accountant's negligence.