Under the "Ultramares" Doctrine, to Which of the Following Parties

question 28

Multiple Choice

Under the "Ultramares" doctrine, to which of the following parties will an accountant be liable for negligence?

• A)Parties in privity and foreseen parties.
• B)Parties in privity but not foreseen parties.
• C)Foreseen parties but not parties in privity.
• D)Neither foreseen parties nor parties in privity.

---

Definitions:

Assimilate

To integrate or adopt the cultural norms, values, and practices of another group, often referring to immigrants adapting to a new country.

Pro-Capitalist Values

Values and beliefs that support and promote the principles of capitalism, including private property, free markets, and profit motive.

Non-Hispanic White

A demographic group commonly identified in the United States encompassing individuals of European descent who do not identify as Hispanic or Latino.

Census Bureau

A national agency responsible for collecting, analyzing, and disseminating demographic, economic, and social data about the population.