Under Common Law, What Are the Three Primary Types of Liability

Multiple Choice

Under common law, what are the three primary types of liability assessed against accountants?

A) Negligence, breach of contract, and accounting misalignment
B) Breach of contract, fraud, and accounting misalignment
C) Fraud, negligence, and accounting misalignment
D) Breach of contract, negligence, and innocent misrepresentation
E) Negligence, breach of contract, and fraud