The Restatement (Second) of Torts Approach

Multiple Choice

The Restatement (Second) of Torts Approach:

A) Expands an accountant's legal liability to third parties identified by the client as intended recipients of work
B) Limits an accountant's legal liability to only those parties with which it has a privity relationship
C) Limits an accountant's legal liability to only those parties that have been named by the client
D) Expands an accountant's legal liability to all possible users of the audited financial statements