In a common law action against an accountant,all that a plaintiff must prove is that the accountant was negligent,grossly negligent,fraudulent,or otherwise responsible for the damages claimed.

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In a common law action against an accountant, the plaintiff must prove not only that the accountant was negligent, grossly negligent, fraudulent, or otherwise responsible for the damages claimed, but also that there was a duty of care owed by the accountant to the plaintiff, that the duty was breached, and that the breach of duty caused the plaintiff's damages.

In a Common Law Action Against an Accountant,all That a Plaintiff