CPA's boss asked CPA to draft a letter to a Bank, assuring that ABC inc. is credit worthy. The letter is due to the bank tomorrow. CPA had no prior contact with ABC inc and has no idea about their financial condition. 20 minutes later, CPA writes a letter saying ABC inc. is solvent, without ever looking at at their statements. Based on the CPA's representations, ABC inc recieves a $400k unsecured loan from the bank. Shortly after, ABC inc defaulted on the loan. Had CPA reviewed the most recent financial statements, he would've discovered ABC inc was on the verge of bankruptcy.

Under what theories might the Bank successfully sue CPA and the CPA firm?