Under the Restatement (Second) of Torts, accountants can be held li?able for negligence to any third parties.

Question

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Under the Restatement (Second) of Torts, accountants are generally liable for negligence only to third parties who are part of a limited group of persons for whose benefit and guidance the accountant intends to supply the information or knows that the recipient intends to supply it.

Under the Restatement (Second) of Torts, Accountants Can Be Held