The Restatement approach to third$-$party negligence suits against accountants $\_\_\_\_\_\_\_\_$blank.

Multiple Choice

requires that the accountant be unaware of the third parties' reliance on the financial statements

does not protect the typical investor who was unknown to the accountant and his or her client when the financial statements were prepared

holds that the accountant is liable only to those third parties who are unreasonably foreseeable

does not require that the accountant be aware of the third parties