Please do it as quick as possible for me

Albert is Victor's accountant. In June 2021, Albert prepares a tax return for Victor's business. Victor discloses to Albert that he is planning to sell his business and plans to share the tax return to the prospective buyers so he asks to "make sure it's accurate and the numbers add up!" Albert replies "sure thing boss, this report will surely persuade them to buy the business!" Victor sells his business to Peter in July 2022. Albert had not had any contact with Victor since doing the tax return but was aware the business is for sale. Victor used the figures in Albert's tax return to convince Peter to buy the business. Albert had been careless when he prepared the return and this mistake meant Peter paid too much for the business. Advise Peter of any action he may have against Albert. Issue: Does Albert owe Peter a duty of care? Rule: Esanda Finance test - Esanda Finance v PMH