What Is the Rationale Behind the Restatement Test of Accountant

What is the rationale behind the Restatement Test of accountant liability to third-parties?

A) Potential investors should have a route of recovery even if they could not be foreseen by accountants.
B) The general public should have a route of recovery even if they could not be foreseen by the accountant.
C) It is only fair to hold accountants liable if they are in privity with a plaintiff.
D) The economy will benefit if investors recognize that they have sufficient rights of recovery.
E) Much of what accountants do is prepare work for parties that are not their clients and therefore,it makes sense for accountants to owe a duty to intended receivers.