1. A tort is a type of civil or criminal wrong.
a.
True
b.
False
2. Intent cannot be implied.
a.
True
b.
False
False
1
Moderate
9-1a Intent
3. In CASE 9.2 Coomer v. Kansas City Royals Baseball Corporation (2014), the defendant argued that the spectator
assumed the risk of a “flying hotdog.”
a.
True
b.
False
False
1
Challenging
9-5e Defenses to Negligence
4. Intent may be transferred.
a.
True
b.
False
True
1
Moderate
5. A professional athlete injured during practice is deemed to have consented to the physical contact attendant to practice.
False
1
Easy
Introduction
a.
True
b.
False
6. The tort of false imprisonment requires that the plaintiff either knew he or she was confined or suffered harm as a result
of the confinement.
a.
True
b.
False
True
1
Moderate
9-2c False Imprisonment
7. Trespass to personal property and conversion are different names for the same tort.
a.
True
b.
False
False
1
Moderate
9-3c Conversion
8. A single set of facts may give rise to claims under more than one tort.
a.
True
b.
False
True
1
Moderate
9. The tort of malicious prosecution protects the right to enjoy the benefits of legally binding agreements.
True
1
Moderate
9-1b Defenses
a.
True
b.
False
10. Assumption of risk is a defense to the tort of negligence.
a.
True
b.
False
True
1
Moderate
United States – BUSBROG: – Analytic
DISC: – AICPA: BB-Legal
9-5e Defenses to Negligence
Blooms: Comprehension
11. The tort of intentional infliction of emotional distress protects a person’s right to peace of mind.
a.
True
b.
False
True
1
Moderate
United States – BUSBROG: – Analytic
DISC: – AICPA: BB-Legal
9-2d Intentional Infliction of Emotional Distress
Blooms: Comprehension
12. The Class Action Fairness Act of 2005 moved many class actions from federal courts into state courts.
a.
True
b.
False
False
1
Moderate
United States – BUSBROG: – Analytic
DISC: – AICPA: BB-Legal
Political Perspective: Tort Reform
Blooms: Comprehension
13. The Federal Trade Commission takes the position that it is an unfair or deceptive trade practice under the Federal
Trade Commission Act for firms to fail to honor their own privacy policies.
False
1
Moderate
United States – BUSBROG: – Analytic
DISC: – AICPA: BB-Legal
Duty
Blooms: Comprehension
a.
True
b.
False
14. Trespass may occur below the surface of land.
a.
True
b.
False
True
1
Moderate
9-3a Trespass to Land
15. Playing loud music late at night for recreation in a residential neighborhood can constitute a private nuisance.
a.
True
b.
False
True
1
Moderate
9-3b Nuisance
16. The tort of conversion requires that the defendant know that the goods belonged to the plaintiff.
a.
True
b.
False
False
1
Moderate
9-3c Conversion
17. France requires bystanders to try and help those in danger if trying to help will not put the bystanders at risk.
a.
True
b.
False
True
True
1
Moderate
9-14b Federal Trade Commission Actions
18. Under the Children’s Online Privacy Protection Act, websites are prohibited from collecting personal information from
children regardless of whether parental consent is obtained.
a.
True
b.
False
False
1
Moderate
9-14d Federal Legislation
19. In most states shopkeepers who detain and later release a shoplifter may be held liable for false imprisonment even if
the detention was reasonable and based on reasonable cause.
a.
True
b.
False
False
1
Moderate
9-2c False Imprisonment
20. An employer may not be held directly liable under tort law for the failure to use care in issuing a reference.
a.
True
b.
False
False
1
Moderate
9-7b Duty of Employers to Third Parties for Employee Recommendations
21. The United States is regarded as providing adequate privacy protection under privacy laws of the European Union.
a.
True
b.
False
False
1
Moderate
9-5a Duty (Negligence)
22. Tort damages generally attempt to restore the plaintiff to the same position he or she was in before the tort occurred.
a.
True
b.
False
True
1
Moderate
United States – BUSBROG: – Analytic
DISC: – AICPA: BB-Legal
9-11 Damages
BLooms: Comprehension
23. Which of the following is true regarding battery?
a.
Battery is the negligent, nonconsensual, harmful or offensive contact with the plaintiff’s body or with
something in contact with it.
b.
Battery is the intentional, nonconsensual, harmful or offensive contact with the plaintiff’s body or with
something in contact with it.
c.
Battery is the intentional, consensual, harmful or offensive contact with the plaintiff’s body or with something
in contact with it.
d.
Battery is the negligent, consensual, harmful or offensive contact with the plaintiff’s body or with something in
contact with it.
b
1
Moderate
United States – BUSBROG: – Analytic
DISC: – AICPA: BB-Legal
9-2a Battery
Blooms: Knowledge
24. Which of the following is true regarding assault?
a.
Assault is an intentional, nonconsensual act that gives rise to the apprehension that a harmful or offensive
contact is imminent.
b.
Assault is an intentional, nonconsensual act that gives rise to the fear that a harmful or offensive contact is
imminent.
c.
Assault is a negligent, nonconsensual act that gives rise to the apprehension that a harmful or offensive contact
is imminent.
d.
Assault is a negligent, nonconsensual act that gives rise to the fear that a harmful or offensive contact is
imminent.
a
1
Moderate
1
Moderate
United States – AACSB: Diversity
DISC: – AICPA: BB-Legal
Global View: International Privacy Laws
Blooms: Knowledge
25. The wrongful interference with the right to the quiet use and enjoyment of land is associated with the tort of:
a.
trespass.
b.
nuisance.
c.
ultra hazardous activities.
d.
strict liability.
b
1
Moderate
United States – BUSBROG: – Analytic
DISC: – AICPA: BB-Legal
9-3a Trespass to Land
Blooms: Comprehension
26. Which of the following does NOT involve liability for an intentional tort?
a.
A defendant is found liable for battery
b.
A defendant is found liable for false imprisonment
c.
A defendant is found liable based on successor liability
d.
A defendant is found liable for invasion of privacy
c
1
Moderate
United States – BUSBROG: – Analytic
DISC: – AICPA: BB-Legal
9-10 Successor Liability
Blooms: Comprehension
27. Based on the text, if employees sue a company who transmits their names and Social Security numbers to managers in
the company in an unsecured manner, how might a court rule? (See the Bodah v. Lakeville Motor Express, Inc. case.)
a.
The court might rule that a publication occurred and that the employees could proceed with a cause of action
based on invasion of privacy.
b.
The court might rule that the employees had no right to privacy in relation to distribution of social security
numbers because the numbers are issued by the government.
c.
The court might rule that the employees could not proceed with an action for invasion of privacy because no
publication of the information at issue occurred.
d.
The court might rule that the employees could not proceed with an action for invasion of privacy because
health information was not involved.
c
1
Challenging
United States – BUSBROG: – Analytic
DISC: – AICPA: BB-Legal
9-2f Invasion of Privacy
United States – BUSBROG: – Analytic
DISC: – AICPA: BB-Legal
9-2b Assault
Blooms: Analysis
28. Spoken defamation is known as:
a.
libel.
b.
slander.
c.
malicious intent.
d.
invasion of privacy.
b
1
Moderate
United States – BUSBROG: – Analytic
DISC: – AICPA: BB-Legal
9-2e Defamation
Blooms: Comprehension
29. Written defamation is known as:
a.
libel.
b.
slander.
c.
malicious intent.
d.
invasion of privacy.
a
1
Easy
United States – BUSBROG: – Analytic
DISC: – AICPA: BB-Legal
9-2e Defamation
Blooms: Comprehension
30. According to the text, is an employer negligent for failing to protect an employee from being attacked by a dog,
whether or not the dog is known to have abnormally dangerous propensities? (See the Labaj v. VanHouston case.)
a.
An employer has no duties in regard to an animal on the premises because of the rule that animals cannot be
absolutely controlled under any circumstances.
b.
An employer can be held strictly liable for failing to protect an employee from getting attached by a dog, even
if the dog is not known to possess abnormally dangerous propensities.
c.
An employer cannot be negligent for failing to protect an employee from getting attached by a dog unless the
dog is not known to possess abnormally dangerous propensities.
d.
An employer can be negligent for failing to protect an employee from getting attached by a dog, even if the
dog is not known to possess abnormally dangerous propensities.
d
1
Challenging
United States – BUSBROG: – Analytic
DISC: – AICPA: BB-Legal
9-5a Duty
Blooms: Analysis
31. Which of the following is the exercise of dominion and control over the personal property, rather than the real
Blooms: Analysis
property, of another?
a.
Conversion
b.
Trespass
c.
Invasionary deceit
d.
Both conversion and trespass
32. What does the term respondeat superior mean?
a.
Let the master answer
b.
Let the servant answer
c.
Let the servant or master answer
d.
The master was negligent
a
1
Moderate
United States – BUSBROG: – Analytic
DISC: – AICPA: BB-Legal
9-9a Respondeat Superior
Blooms: Comprehension
33. According to the text, can an employer be held liable for negligence when an intoxicated employee causes an
automobile accident after drinking alcohol at a company function? (See the Lev v. Beverly Enterprises-Massachusetts,
Inc., case.)
a.
Yes, an employer can be liable to the plaintiff injured in the accident, based upon the principle of vicarious
liability.
b.
Yes, an employer can be liable to the plaintiff injured in the accident, under an aided-in-the agency theory.
c.
Yes, the employer can not be liable to the plaintiff injured in the accident, based upon violations of its own
alcohol-abuse policy.
d.
No, the employer is never liable to the plaintiff injured in the accident.
a
1
Challenging
United States – BUSBROG: – Analytic
DISC: – AICPA: BB-Legal
9-9a Respondeat Superior
Blooms: Analysis
34. Paul attempted to hit Bruce without good cause; but Bruce ducked, and Paul hit Alice instead. Alice was shocked
when she felt the blow because she had been looking the other way and did not see it coming. Which of the following is
true regarding the cause of action, if any, Alice would have against Paul?
a.
Alice would not have any cause of action against Paul because he hit her by accident.
a
Moderate
United States – BUSBROG: – Analytic
DISC: – AICPA: BB-Legal
9-3c Conversion
Blooms: Comprehension
b.
Based on the theory of transferred intent, Alice would have a cause of action against Paul for assault.
c.
Based on the theory of transferred intent, Alice would have a cause of action against Paul for assault and
battery.
d.
Based on the theory of transferred intent, Alice would have a cause of action against Paul for battery.
35. In which of the following situations would the doctrine of res ipsa loquitur apply?
a.
A truck backed into a fence.
b.
A jar of jam fell on your foot.
c.
A post operative x-ray showed a surgical sponge in your stomach.
d.
A door slammed on your foot.
c
1
Challenging
United States – BUSPROG: – ANALYTIC
DISC: – AICPA: BB-Legal
9-5b Breach of Duty
Blooms: Analysis
36. Under the doctrine of __________, the plaintiff’s negligence is an absolute bar to recovery against the defendant.
a.
contributory negligence
b.
comparative negligence
c.
contribution
d.
indemnity
a
1
Moderate
United States – BUSBROG: – Analytic
DISC: – AICPA: BB-Legal
9-5e Defenses to Negligence
Blooms: Application
37. The tort of negligence does not include the element of:
a.
duty.
b.
causation.
c.
fault.
d.
intent.
d
1
Moderate
d
1
United States – BUSBROG: – Analytic
DISC: – AICPA: BB-Legal
9-1a Intent
Blooms: Analysis
38. Which of the following is not a part of the measure of compensatory damages?
a.
The cost to repair or replace an item.
b.
The decrease in market value of an item.
c.
Compensation for medical expenses.
d.
Damages to deter others from engaging in similar conduct.
d
1
Moderate
United States – BUSPROG: – ANALYTIC
DISC: – AICPA: BB-Legal
9-11a Actual (Compensatory) Damages
Blooms: Comprehension
39. The U.S. Supreme Court has held that in order for a public official or public figure to recover damages for defamation
by a media defendant, there must be a showing of:
a.
intent.
b.
negligence.
c.
actual malice.
d.
invasion of privacy.
1
Moderate
United States – BUSBROG: – Analytic
DISC: – AICPA: BB-Legal
9-2e Defamation
Blooms: Comprehension
40. __________ is the publication of statements derogatory to the quality of the plaintiff’s business, to the business in
general or to the plaintiff’s personal affairs in order to discourage others from dealing with him or her?
a.
Disparagement
b.
Critical falsehood
c.
Defamation
d.
Malicious derogatorism
a
1
Moderate
United States – BUSBROG: – Analytic
9-4b Disparagement
Blooms: Comprehension
United States – BUSPROG: – ANALYTIC
DISC: – AICPA: BB-Legal
9-5 Negligence
Blooms: Comprehension
41. What must a plaintiff show to successfully sue for malicious prosecution?
a.
That a prior proceeding was instituted against him or her maliciously and without probable cause or factual
basis.
b.
That a prior proceeding was instituted against him or her maliciously and without probable cause or factual
basis, and that the earlier case was resolved in the plaintiff’s favor.
c.
That a prior proceeding was instituted against him or her negligently and that the earlier case was resolved in
the plaintiff’s favor.
d.
That a prior proceeding was instituted maliciously, that the plaintiff was a public official or public figure, and
that the earlier case was resolved in the plaintiff’s favor.
42. The __________ doctrine imposes liability for physical injury to child trespassers caused by artificial conditions on
the land.
a.
negligence per se
b.
foreseeable trespasser
c.
attractive nuisance
d.
respondeat superior
c
1
Moderate
NATIONAL STANDARDS:
United States – BUSBROG: – Analytic
ACCREDITING STANDARDS:
DISC: – AICPA: BB-Legal
9-5a Duty
Blooms: Comprehension
43. CASE 9.1, Kubert v. Best (2013) examined the question of whether a third party who was not present, but was
__________ the driver of the car who hit the plaintiff, had __________ the person who was injured.
a.
texting, a legal duty of care to
b.
talking, a legal duty to
c.
texting, a legal defense to
d.
texting, distracted
a
1
Challenging
NATIONAL STANDARDS:
United States – BUSBROG: – Analytic
ACCREDITING STANDARDS:
DISC: – AICPA: BB-Legal
9-5a Duty
Blooms: Analysis
44. Minerva told Prudence that Prudence could park her farm tractor on Minerva’s land but only for one month. Two
months later, Minerva is annoyed because the farm tractor is still on her land; and Prudence refuses to move it. Which of
b
1
Moderate
NATIONAL STANDARDS:
United States – BUSBROG: – Analytic
ACCREDITING STANDARDS:
DISC: – AICPA: BB-Legal
9-4d Malicious Prosecution and Defense
BLooms: Comprehension
the following causes of action, if any, would Minerva have against Prudence?
a.
Trespass
b.
Nuisance
c.
Negligence
d.
Trespass and nuisance, but not negligence
45. Which of the following is true regarding the Gramm-Leach-Bliley Financial Modernization Act?
a.
It requires that financial institutions provide privacy protections to consumers, that customers be given notice
before the sharing of personal information with other entities occurs, and that customers be given the right to
opt out of disclosures to third parties.
b.
It requires that financial institutions provide privacy protections to consumers and that customers be given
notice before the sharing of personal information with other entities occurs, but not that customers be given the
right to opt out of disclosures to third parties.
c.
It requires that financial institutions avoid giving out specific information about the amount of funds in
customer accounts, but other customer information may be given to third parties without providing customer
notification.
d.
It addresses the amount of financial reserves a bank must hold and bank lending practices, but it does not
address customer privacy concerns.
a
1
Challenging
United States – BUSBROG: – Analytic
DISC: – AICPA: BB-Legal
9-14d Federal Legislation
Blooms: Comprehension
46. Which of the following is the best defense to negligence?
a.
The plaintiff was a friend of the defendant.
b.
The defendant did not intend to harm the plaintiff.
c.
The defendant was concerned for the safety of the plaintiff.
d.
The plaintiff contributed to his own injuries.
d
1
Moderate
United States – BUSPROG: – ANALYTIC
DISC: – AICPA: BB-Legal
9-5e Defenses to Negligence
Blooms: Comprehension
47. In the classic case, Palsgraf v. Long Island Railroad (1928) discussed in the text, the court denied Mrs. Palsgraf’s
a
Challenging
United States – BUSPROG: – ANALYTIC
DISC: – AICPA: BB-Legal
9-3a Trespass to Land
Blooms: Comprehension
claim of negligence on the ground that her injuries were __________, therefore the railroad employee’s actions were not
__________ of her injuries.
a.
not foreseeable, proximate cause
b.
not foreseeable, actual cause
c.
the actual cause, representative
d.
not foreseeable, the intentional factor in the claim
48. A court order prohibiting a defendant from continuing a certain activity would be called a(n):
a.
injunction.
b.
indictment.
c.
edict.
d.
due care order.
a
1
Easy
United States – BUSBROG: – Analytic
DISC: – AICPA: BB-Legal
9-12 Equitable Relief
49. __________ occurs when a __________, such as the name, address, Social Security number, and/or name of the
employer, and then uses this information to access the victim’s credit.
a.
Identify theft, thief steals personal information
b.
Breach of service, doctor uses patient information
c.
Intentional infliction of emotional distress, thief steals personal information
d.
Trespass to chattels, thief steals personal information
a
1
Moderate
DISC: – AICPA: BB-Legal
9-15 Identity Theft
Blooms: Comprehension
50. Under the doctrine of __________ liability, once the court determines that multiple defendants are at fault, the
plaintiff may collect the entire judgment from any one of them, regardless of the degree of that defendant’s fault.
a.
joint and individual liability
b.
cumulative liability
c.
contributory liability
d.
joint and several
d
a
1
Challenging
DISC: – AICPA: BB-Legal
9-5 Causal Connection
Blooms: Analysis
51. Under the doctrine of __________, the plaintiff may recover only the proportionate amount of damages attributable to
the defendant’s negligence.
a.
contributory negligence
b.
comparative negligence
c.
contribution
d.
indemnity
b
1
Moderate
United States – BUSBROG: – Analytic
DISC: – AICPA: BB-Legal
9-5e Defenses to Negligence
Blooms: Comprehension
52. Under which of the following systems may a plaintiff recover for any amount of the defendant’s negligence, even if
the plaintiff was the more negligent party?
a.
Pure comparative negligence
b.
Ordinary comparative negligence
c.
Contributory negligence
d.
Assumption of the risk
a
1
Moderate
United States – BUSBROG: – Analytic
DISC: – AICPA: BB-Legal
9-5e Defenses to Negligence
Blooms: Comprehension
Fact Pattern 9-1
Frank belongs to the same country club as his former physician, Dr. Bozo. Frank recently started dating Dr. Bozo’s former
wife, Alice, and decided to find a new physician. Frank found out that Dr. Bozo has been telling their mutual friends at the
club about Frank’s high blood pressure and problems with anxiety. Frank is very angry, confronts Dr. Bozo on the golf
course, and tells him that he is going to sue him under a federal law protecting medical information. Dr. Bozo laughs and
says in front of a number of Frank’s golfing buddies, “I’m not surprised that you’re going nuts and that you have high
blood pressure—hanging out with Alice has done that to many a man.”
53. Refer to Fact Pattern 9-1. Is there any federal law prohibiting Dr. Bozo from revealing Frank’s medical history?
a.
There is no such federal law.
1
Moderate
United States – BUSBROG: – Analytic
DISC: – AICPA: BB-Legal
9-13 Liability of Multiple Defendants
Blooms: Comprehension
b.
There is a federal law called the Health Insurance Portability and Accountability Act that prohibits the
revelation of private medical information by health care providers.
c.
There is a federal law called the Gramm-Leach-Bliley Act that prohibits the revelation of private medical
information by health care providers.
d.
There is a federal law called the Physician-Nurse Privacy Act that prohibits the revelation of private medical
information by health care providers.
54. Refer to Fact Pattern 9-1. What right of action, if any, would Frank have against Dr. Bozo?
a.
He has no cause of action against Dr. Bozo because the law does not protect this type of invasion of privacy so
long as Dr. Bozo was being truthful regarding his health condition.
b.
He could sue Dr. Bozo under a federal statute enacted to protect privacy rights.
c.
He could not sue Dr. Bozo directly under any federal statute enacted to protect privacy rights, but he could
likely prevail in a common law action for the public disclosure of private facts.
d.
He could not sue Dr. Bozo under federal law for invasion of privacy nor could he sue under a common law
cause of action, but only because he was no longer Dr. Bozo’s patient.
1
United States – BUSPROG: – ANALYTIC
DISC: – AICPA: BB-Legal
Blooms: Analysis
Fact Pattern 9-2
Blake lives in a jurisdiction that applies joint and several liability along with the doctrine of contribution. He was involved
in a very unfortunate motor vehicle accident. Tony hit Blake’s new Mercedes in the rear just as Cathy crossed the center
line and sideswiped him. Blake’s car was severely damaged, and Blake suffered from whiplash for a few weeks. Blake
sued both Tony and Cathy. It was determined at trial that both Tony and Cathy were negligent, that Blake was not
negligent, that Tony was 60% responsible for Blake’s injuries, that Cathy was 40% responsible for Blake’s injuries, and
that Blake’s total damages were $100,000.
55. Refer to Fact Pattern 9-2. Assuming she has the financial resources or sufficient insurance, can Blake recover the
entire $100,000 from Cathy?
a.
Yes.
b.
No, but only because she was found to be less at fault than Blake.
c.
No, because joint and several liability is in effect.
d.
Only if Blake can establish that Tony is insolvent can he recover the entire amount from Cathy.
1
b
1
United States – BUSBROG: – Analytic
DISC: – AICPA: BB-Legal
Blooms: Analysis
56. Refer to Fact Pattern 9-2. Assume Tony or his insurer pays the entire amount and then attempts to recoup amounts
from Cathy. Could Cathy be held liable for any amounts?
a.
Yes, she could be required to pay her proportional share under a contribution theory.
b.
Yes, she could be required to pay her proportional share under an indemnification theory.
c.
No, she could not be required to pay under either a contribution or an indemnity theory.
d.
No, she could not be required to pay but only because she was less at fault.
1
United States – BUSPROG: – ANALYTIC
DISC: – AICPA: BB-Legal
Blooms: Analysis
Fact Pattern 9-3
Alex and Blake got into a heated argument because Alex asked Blake’s girlfriend out on a date. Blake decided that he
wanted to scare Alex and drew back his fist to hit Alex. He stopped just as he was about to strike Alex in the nose. Alex
yelled out, “You didn’t scare me. I was ready for a fight!” Later, Alex decides that he would like to sue Blake and asks
your advice on issues involving assault and battery.
57. Refer to Fact Pattern 9-3. What would you tell Alex regarding whether he should sue Blake for committing an assault?
a.
That it appears that the necessary elements are present for him to succeed in an action against Blake for assault
so long as he can show apprehension of being struck.
b.
That he could not win in an action for assault because he admitted that he was not afraid.
c.
That he could not win in an action for assault because Blake did not actually strike him.
d.
That he could not win in an action for assault because it appears that Blake’s actions were justified.
1
United States – BUSPROG: – ANALYTIC
DISC: – AICPA: BB-Legal
Blooms: Analysis
58. Refer to Fact Pattern 9-3. What would you tell Alex regarding whether he should sue Alex for committing a battery?
a.
That it appears that the necessary elements are present for him to succeed in an action against Blake for battery
so long as he can show apprehension of being struck.
b.
That he could not win in an action for battery because he admitted that he was not afraid.
c.
That he could not win in an action for battery because Blake did not actually strike him.
United States – BUSPROG: – ANALYTIC
DISC: – AICPA: BB-Legal
Blooms: Analysis
d.
That he could not win in an action for battery because it appears that Blake’s actions were justified.
59. Blastco is an expert demolition company. During the process of leveling some land, Blastco fell behind in their
schedule and used twice the normal amount of dynamite to blast some hills. When a charge exploded, the blast broke
several of the windows in Paul’s home. Paul lives near the blast site. What theory or theories may Paul use to recover
damages from Blastco? Discuss fully.
60. Paul is suing Dan for negligence arising out of a boating accident. What are the elements that Paul must prove in order
to win his case? Discuss fully.
61. John has just learned that the latest issue of The Blurb, the local school newspaper, has referred to him as a “liar,
cheat, and a lousy student.” In fact, John is only a lousy student; he is a very honest person. Explain in detail what theory
John can use to recover damages from The Blurb. What defenses are available to the newspaper?
1
United States – BUSPROG: – ANALYTIC
DISC: – AICPA: BB-Legal
Blooms: Analysis
62. Define and explain the theory behind the economic loss rule.
63. Bill, a student at State University, needed a way to get some cash quickly. He took a photograph of State University’s
head cheerleader, Marla, and started selling jerseys with her photograph on the back under the caption of “She’s Hot.”
Marla wants to sue for defamation. She asks you if she could win on a defamation claim and if there is anything else for
which she should sue. Discuss the elements of the legal theories involved and what you should tell Marla.
64. Set forth the majority rule in relation to an accountant’s liability for negligence to a third party with whom the
accountant does not have a contractual relationship as well as the source of the rule.