Under the foreseeability standard,an accountant's liability does not depend on his or her knowledge of the identity of either the user or the intended class of users.

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Under the foreseeability standard, an accountant's liability is determined by whether it was foreseeable that the financial statement would be used by a particular user or a foreseeable class of users, regardless of whether the accountant knew the identity of the users.

Under the Foreseeability Standard,an Accountant's Liability Does Not Depend on His