An accountant who commits fraud is liable to those parties he or she reasonably should have foreseen would be injured through a justifiable reliance upon the fraudulent information.

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An accountant who commits fraud can be held liable to those parties that were foreseeable victims of the fraud, especially if these parties relied on the fraudulent information in a manner that was justifiable and led to their injury. This principle is rooted in the concept of duty of care in tort law, which extends to foreseeable victims of one's actions or misrepresentations.

An Accountant Who Commits Fraud Is Liable to Those Parties