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.

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Definitions:

Marriage Counseling

A form of therapy aimed at helping couples understand and resolve conflicts to improve their relationship.

Behavior Therapy

A therapeutic approach that focuses on changing maladaptive behaviors through reinforcement strategies and conditioning.

Learning Principles

Encompass the fundamental concepts and strategies through which individuals acquire new knowledge, skills, attitudes, or values.

Person-centered Therapy

A counseling approach emphasizing the client's perspective, promoting self-discovery, and valuing their potential for personal growth.