The accounting firm of Keir, Lass & Aigle-Jynt prepared the annual audited financial statements for Mega Corp's shareholders.The report was very positive, indicating both value in the company's assets and projected profitability for the company. After reading that report, a group of the company's shareholders bought up all of the available shares and obtained a controlling interest in the company. In fact, the report had not been prepared in accordance with generally accepted accounting principles; the assets of the company (and therefore the stockholders' shares) were worthless. The group of shareholders sued the accounting firm.