Niles,an Accountant,certifies Several Audit Reports on Optimal Operational Processes,Inc

Niles,an accountant,certifies several audit reports on Optimal Operational Processes,Inc.,Niles's client,knowing that the company intends to use the reports to borrow money from Prime Business Lending Company to buy new equipment.Niles believes that the reports are true and does not intend to deceive Prime Business,but does not check the reports before certifying them.Can Niles be held liable to Prime Business