What is the rationale behind the Restatement Rule/Test of accountant liability to third parties? 21 Multiple Choice 01 05:14 The general public should have a route of recovery even if they could not be foreseen by the client Much of what accountants dois prepare work for parties that are not their clients and therefore, it makes sense for accountants to cwe a duty to intended receivers The economy will benefit of investors recognize that they have sufficient rights of recovery It is only fair to hold accountants liable if they are in privity with a plaintiff