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The reasonably foreseeable users test holds an accountant liable to any third-party who was or should have been foreseen as a possible user of the accountant's work product and did, in fact, use and rely upon that work product for a proper business purpose.
Aponeurosis
A flat, broad tendon-like sheet of connective tissue that attaches muscles to the part it moves or to another muscle.
Tendon
A fibrous connective tissue that attaches muscle to bone, facilitating movement by transmitting the force generated by the muscle.
Dorsiflexion
The backward bending and contracting of your hand or foot, decreasing the angle between the dorsum (back) and the leg.
Plantar Flexion
The motion of moving the foot so that the toes are pointed downward, away from the leg.
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