Under Which of the Following Tests Is an Accountant Held

Multiple Choice

Under which of the following tests is an accountant held liable to any third-party that was or should have been foreseen as a possible user of the accountant's work product and that,in fact,did use and rely upon that work product for a proper business purpose?

A) The Privity Test
B) The Restatement Test
C) The Ultramares Rule
D) The Reasonably Foreseeable Users Test
E) The Near Privity Test