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:

Symbolic Speech

An act of communication that is intended to convey a particular message or statement without the use of words, recognized and protected under free speech laws.

Constitutional Protection

Rights and freedoms guaranteed to individuals and entities under the Constitution, safeguarded against infringement by the government.

Griswold V. Connecticut

A landmark Supreme Court case in 1965 that established the right to privacy regarding marital contraception, leading to greater privacy rights in personal matters.

Birth Control Devices

Tools or methods used to prevent pregnancy, including condoms, intrauterine devices (IUDs), and birth control pills.