Under the Reasonably Foreseeable Users Approach,_____

Under the Reasonably Foreseeable Users approach,_____.

A) the accountant could be liable to third parties who are unknown to the accountant
B) a negligent accountant is exposed to lesser liability than in the Restatement approach
C) the accountant could be liable to third parties who are specifically foreseeable users
D) a negligent accountant is exposed to lesser liability than in the Ultramares approach