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Shirley, Who Is a CPA, Fails to Discover a Fairly

Question 29

Multiple Choice

Shirley, who is a CPA, fails to discover a fairly obvious error in the books of her client, Banana Computers. If Ben relies on Shirley 's certification of the financial statement in deciding to accept the position of president of the company, Shirley will:


A) in most states be liable to Ben as a third party beneficiary of her contract with Banana.
B) be liable to Ben only if she has a contract with Ben.
C) not be liable if Ben is not a party to the original contract.
D) not be liable to Ben unless Ben notified Shirley in advance of his intention to rely on the financials.

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