21. Under the position taken by a majority of the courts, to which third parties will an accountant who negligently prepares a client’s financial report be liable?

a. Only those third parties in privity of contract with the accountant.

b. All third parties who relied on the report and sustained injury.

c. Any foreseen or known third party who relied on the report.

d. Any third party whose reliance on the report was reasonably foreseeable.