What is the extent of a CPAs tort liability to third parties?

Group of answer choices

When an accountant is negligent, the majority of states extend liability to anybody who might reasonably be seen as relying on the accountants work product.

A CPA is liable only to the client, because that is the only party who has contracted with the CPA for her services.

If an auditor commits fraud, the auditors liability extends only so far as to anyone the auditor could have foreseen would use the auditors work.

A CPA can be liable to the client, but not to a third party, for concealing facts.

None of these statements correctly describe the CPAs tort liability to third parties.