Question: In general, the third - party ( primary ) beneficiary rule as applied to a CPA's legal liability in conducting an audit is relevant to

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?
Multiple Choice
fraud and constructive fraud, but not negligence
fraud, but not constructive fraud or negligence
constructive fraud and negligence, but not fraud
negligence, but not fraud or constructive fraud

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