________ Is a Rule That Says That an Accountant Is

question 9

Multiple Choice

________ is a rule that says that an accountant is liable only for negligence to third parties who are in privity of contract or in a privity-like relationship with the accountant.

• A)The foreseeability standard
• B)The Ultramares doctrine
• C)The due diligence defense
• D)Section 552 of the Restatement (Second)of Torts

---

Definitions:

Automatization

The process by which a task becomes automatic after extensive practice, requiring less cognitive effort to perform.

Practice Phase

A period in the learning process dedicated to repeated performance or exercise of a task, aiming to improve efficiency, accuracy, or understanding.

Cell Phone Use

The utilization of mobile phones for various purposes, including communication, entertainment, and accessing information.

Driving Errors

Mistakes made by drivers while operating a vehicle, which can range from perceptual errors to judgment lapses.