Daniel, a Certified Public Accountant, was hired by Vast Hardware Store to perform an audit on the stores financial statements. In their agreement was a clause stating that the audited financial statements would be used to obtain further inventory financing from Second Bank or another local bank. Daniel completed the audit and issued an unqualified opinion. Eventually Vast Hardware obtained the financing from Sharp National Bank which is another local bank. Unfortunately, Daniel had been negligent in conducting the audit, and the inventory had been greatly overstated. As a result, there was inadequate collateral for Sharps loan, and when Vast Hardware went bankrupt a few months later, Sharp Bank suffered a loss. Under which rule or rules for accountants liability to third parties could Sharp National Bank recover from Daniel? (Discuss all rules that may apply)