Under the Restatement (Second)of Torts Standard,an Accountant Is Liable to Which

Under the Restatement (Second) of Torts standard,an accountant is liable to which third parties for negligence?

A) Only parties in privity with the accountant.
B) Only parties in privity with the accountant or parties in a privity-like relationship with the accountant.
C) All parties in a limited class whose identities are known by the accountant.
D) All parties in a limited class whether or not the accountant knows the identity of the party.
E) All foreseeable users of the financial statements.