A CPA firm normally uses one or a combination of four defenses when there are legal claims by clients. Which one of the following is generally not a defense?

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The other three defenses are typically used by CPA firms to defend against legal claims by clients. Lack of duty argues that the CPA did not owe a duty of care to the client, nonnegligent performance asserts that the CPA performed their duties without negligence, and contributory negligence claims that the client's own actions contributed to any damages they suffered. Foreseeable users, on the other hand, is not a defense but rather a concept used in determining the scope of duty owed by the CPA to the client.

A CPA Firm Normally Uses One or a Combination of Four