Jeremy, an accountant, was asked by the directors of Kripple Ltd to audit its books. He knew that the audit report would be given to Lyn to induce her to invest money in the company (though he had never actually met her). The audit was done carelessly and Jeremy reported that the accounts disclosed a true and fair view of the company's financial position when, in fact, they did not. Lyn and Marge, a friend to whom Lyn showed the report, both lost money when the company collapsed. Is Jeremy liable in negligent misstatement to Lyn and/or Marge?