Anne,a Certified Public Accountant,was Hired by a Retail Hardware Store

Anne,a Certified Public Accountant,was hired by a retail hardware store to perform an audit on the store's financial statements.The agreement for this engagement stated that the audited financial statements would be used "to obtain further inventory financing from Second National Bank or another local bank." Anne completed the audit and issued an unqualified opinion.The client then used the audited financial statements to encourage Henry to invest in the hardware store as a new partner.Unfortunately,Anne had been negligent in conducting the audit,and the inventory had been greatly overstated.As a result,the hardware store soon went bankrupt.Under which of the rules for accountant liability to third parties could Henry recover from Anne?

A) the foreseeability standard
B) the foreseeability standard and the Restatement (Second) of Torts
C) the Ultramares doctrine
D) the Ultramares doctrine and the foreseeability standard
E) the Ultramares doctrine,the Restatement (Second) of Torts,and the foreseeability standard