Which of the following is viewed as a middle ground test in regard to accounting liability to third-party users?

Question

Quizplus · Accepted Answer

A)The Restatement test is a middle-ground test between the very restrictive,
pro-accountant primary-benefit test represented by Ultramares and the liability-expanding reasonably foreseeable users test.
B)The Restatement test is a middle-ground test between the very restrictive,pro-accountant primary-benefit test represented by Ultramares and the liability-expanding reasonably foreseeable users test.
C)The Restatement test is a middle-ground test between the very restrictive,pro-accountant primary-benefit test represented by Ultramares and the liability-expanding reasonably foreseeable users test.
D)The Restatement test is a middle-ground test between the very restrictive,pro-accountant primary-benefit test represented by Ultramares and the liability-expanding reasonably foreseeable users test.
E)The Restatement test is a middle-ground test between the very restrictive,pro-accountant primary-benefit test represented by Ultramares and the liability-expanding reasonably foreseeable users test.

Which of the Following Is Viewed as a Middle Ground