In a common law action against an accountant in a state following the Ultramares doctrine, lack of privity is a viable defense if the plaintiff:

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Under the Ultramares doctrine, accountants are liable for negligence only to those with whom they are in privity of contract (e.g., their clients) or to a limited class of persons who the accountant knows will be relying on their work. A client's creditor, who sues the accountant for negligence and lacks a direct contractual relationship (privity) with the accountant, would find lack of privity a viable defense against their claim.

In a Common Law Action Against an Accountant in a State