Hetty, an accountant, is asked to audit Impish Ltd's books. She knows that the audit report will be given to Jan to induce her to invest money in the company (though she has never met Jan). The audit is done carelessly, and Hetty reports that the accounts disclose a true and fair view of the company's financial position when, in fact, they do not. Jan and Karen, a friend to whom Jan shows the report, both lose money when the company collapses.

Is Hetty liable in negligent misstatement?

Important: Your answer must use the IRAC structure and refer to the relevant case law