Max Mitchell, a certified public accountant, went to First Florida Bank for the purpose of negotiating a loan on behalf of his client, C. M. Systems. After informing the bank vice president that he was a CPA, Mitchell gave the vice president audited financial statements of C. M. Systems for the two previous years, assuring the bank that he was thoroughly familiar with his client’s financial condition. In reliance on these statements the bank granted the loan. When C. M. Systems failed to repay the loan, the bank discovered that Mitchell had overstated his client’s assets, understated his client’s liabilities, and overstated his client’s net income. Is Mitchell liable to the bank in negligence under the Restatement approach?