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In a common law action against an accountant, lack of privity is a viable defense if the plaintiff Is the client's creditor who sues the

In a common law action against an accountant, lack of privity is a viable defense if the plaintiff
Is the client's creditor who sues the accountant for negligence.
Can prove the presence of gross negligence that amounts to a reckless disregard for the truth.
Based the action upon fraud.
Is the accountant's client.

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