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D is corrent. Under the Ultramares rule, the accountant is held liable only to parties whose primary benefit the financial statements are intended. This generally means both the client or third-party beneficiaries who are in privity of contract with the accountant.
A is incorrect. Under the Ultramares rule, the accountant is held liable only to parties whose primary benefit the financial statements are intended. This generally means both the client or third-party beneficiaries who are in privity of contract with the accountant.
A is incorrect. Under the Ultramares rule, the accountant is held liable only to parties whose primary benefit the financial statements are intended. This generally means both the client or third-party beneficiaries who are in privity of contract with the accountant.
A is incorrect. Under the Ultramares rule, the accountant is held liable only to parties whose primary benefit the financial statements are intended. This generally means both the client or third-party beneficiaries who are in privity of contract with the accountant.