In General, the Third-Party (Primary)beneficiary Rule as Applied to a CPA's

question 58

Multiple Choice

In general, the third-party (primary) beneficiary rule as applied to a CPA's legal liability in conducting an audit is relevant to which of the following causes of action against a CPA?

• A)Fraud and constructive fraud, but not negligence.
• B)Fraud, but not constructive fraud or negligence.
• C)Constructive fraud and negligence, but not fraud.
• D)Negligence, but not fraud or constructive fraud.

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