Pursuant to Obtaining a Bank Loan,Artcross,Inc

Pursuant to obtaining a bank loan,Artcross,Inc.appointed William,an accountant,to prepare audited financial statements.William was made aware of the use of the financial statements.Upon inspection by the bank,the financial statements were found to be negligently prepared.Which of the following would be true in this scenario?

A) According to the foreseeability standard, William is liable to the bank for negligence only if he was aware that the financial statements were going to be used to obtain a loan.
B) According to Section 552 of the Restatement (Second) of Torts, William is not liable to the bank, as he did not know the identity of the third party.
C) William cannot be held liable for negligence if the foreseeability standard is applied.
D) William cannot be held liable for negligence if the Ultramares doctrine is applied.