To successfully sue auditors for the tort of negligence, the plaintiff needs to establish that,

	A.	The auditor must owe the plaintiff a duty of care.
	B.	The auditors breach of duty must cause the plaintiffs loss.
	C.	The plaintiff suffers financial losses.
	D.	All of the options need to be established to successfully sue auditors under the tort law.
	E.	The auditor breached the duty of care.