Benjamin A. Post,
Torts - Accountants' Liability - An Independent Auditor Who Furnishes a Financial Statement Owes a Duty to All Those Whom the Auditor Should Reasonably Foresee as Recipients of that Opinion, One Who Is Not in Privity with the Auditor but Who Relies on Such Statements May Recover in Negligence,
Vill. L. Rev.
Available at: https://digitalcommons.law.villanova.edu/vlr/vol29/iss2/7