Dominique,a Certified Public Accountant,provides Accounting Serv?ices to Eagle Corporation

Dominique,a certified public accountant,provides accounting serv?ices to Eagle Corporation.The services include preparing Eagle's financial re?ports and issuing opinion letters based on the reports.In 2008,Eagle falls into serious financial trouble,but neither Dominique's reports nor her opinion let?ters indicate this situation.Relying on Dominique's por?trayal of Eagle's finan?cial situation,Eagle borrows a large sum of money to build a new ship?ping facility.In lending Eagle the money,First National Bank relies on Dominique's opinion letter.Dominique is aware of this reliance.If Dominique did not en?gage in intentional fraud but was negligent,what is her potential liability?