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The Contact Rule Does Not Require That the Accountant to Actually

question 31

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The contact rule does not require that the accountant to actually meet or communicate with the third party to establish a relationship equivalent to privity.


Definitions:

Generalized Anxiety Disorder

A mental health disorder characterized by persistent and excessive worry about various aspects of life, beyond what might be considered reasonable.

Muscle Tension

The condition of muscles being partially contracted for an extended period, often leading to discomfort or pain.

Excessive Worrying

A mental state characterized by persistent and overblown anxiety about future events or outcomes.

Social Anxiety Disorder

A mental health condition characterized by an intense, persistent fear of being watched and judged by others, leading to avoidance of social situations.

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