Under the Restatement (Second)of Torts,which of the Following Nonclients May

question 25

Multiple Choice

Under the Restatement (Second) of Torts,which of the following nonclients may sue an accountant for professional negligence?

• A)A securities investor whose use of the financial statements prepared by the accountant to purchase common shares was foreseeable by the accountant.
• B)A bank that was not known to the accountant and whose use of the financial statements was not foreseen,but whose use of the financial statements was foreseeable.
• C)A bank that was known to the accountant but used the financial statements prepared by the accountant for a purpose that was not foreseen.
• D)A creditor who was not known to the accountant but who used the financial statements for the same purpose as the bank whose use of the statements was known to the accountant.

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Definitions:

Emotion-Focused

A coping strategy aimed at managing and dealing with the emotional response to a situation rather than attempting to change the situation itself.

Alarm Stage

The initial phase of the stress response in which the body prepares to fight or flee, marked by increased heart rate, energy mobilization, and alertness.

Resistance to Illness

This term refers to the ability of an organism's body to resist or fight off disease and illness, largely governed by the immune system.

Stages of Change Model

A theoretical model describing the steps an individual goes through to change a behavior, from precontemplation to maintenance.