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Under common law, which of the following is correct regarding the type of liability there may be against an accountant? Multiple Choice Fraud, negligence, and

Under common law, which of the following is correct regarding the type of liability there may be against an accountant?
Multiple Choice
Fraud, negligence, and accounting misalignment
Negligence, breach of contract, and fraud
Breach of contract, negligence, and innocent misrepresentation
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