Regal Inc. engaged a CPA firm to assist in the installation of a new computerized production system. Because the firm did not have experienced staff available for the engagement, the CPA firm assigned several newly hired staff assistants without sufficient supervision. As a result, Regal Inc. incurred significant losses when the production system crashed, causing significant backlogs and lost product sales. Describe the possible legal implications of this situation for the CPA firm. What could have prevented this from taking place?