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What is a database application?
Negligent
Failing to take reasonable care to avoid causing harm or injury to others, typically resulting in legal liability.
Reasonably Competent Accountant
A professional who possesses the necessary skills and knowledge expected of a qualified accountant in performing their duties.
Circumstances
The specific conditions or facts affecting a situation, event, or action which can influence the outcome.
Accountant-client Privilege
A legal privilege that allows clients to refuse to disclose confidential communications with their accountants in legal proceedings.
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