Section 552 of the Restatement (Second) of Torts Holds Accountants

Multiple Choice

Section 552 of the Restatement (Second) of Torts holds accountants liable .

A) only to those in a privity-of-contract relationship with the accountant
B) to any reasonably foreseeable user of the statement the accountant prepares
C) to a limited class of intended users of the information
D) only to the accountant's clients