Everett Is an Accountant Whose Clients Include Finance & Capital

question 28

Multiple Choice

Everett is an accountant whose clients include Finance & Capital, Inc. Under the Ultramares rule, if Everett is negligent in his work for Finance & Capital, he could be liable to Finance & Capital and​

• A) ​any third party.
• B) ​no third party with whom the accountant is not in privity or "near privity."
• C) ​third parties who are foreseen users of the work.
• D) ​third parties who are reasonably foreseeable users of the work.

---

Definitions:

Onset Of Puberty

The period in which a person begins to develop secondary sexual characteristics, marking the start of sexual maturation.

Sex Difference

The distinctions, whether biologically or culturally influenced, between males and females.

Boys And Girls

Terms that denote male and female children or young people, respectively.

First Menstruation

Also known as menarche, it signifies the onset of menstruation in individuals, marking a significant point in the transition from childhood to womanhood.