Which of the following rules provides that an accountant is liable only for negligence to third parties who are members of a limited class of intended users of the client's financial statements? A. Section 552 of the Restatement (Second) of Torts B. the Ultramares doctrine C. the due diligence defense OD. the foreseeability standard Which of the following is true of a shareholder voting agreement? A. It is an agreement between the board of directors and a shareholder. O B. It is always revocable. O C. It does not have to be filed with the corporation. OD. It has a limited duration of 10 months. Which of the following best defines a subsidiary corporation? A. a corporation that has bought all the shares of another corporation B. a corporation that is absorbed into a merger C. a corporation that is owned by the parent corporation in a share exchange D. a corporation that continues to exist after a merger Pursuant to federal securities laws, an audit must be performed by a certified public accountant (CPA) who works closely with the company in the capacity of a chief executive officer (CEO) or a chief financial officer (CFO). A. True B. False Continuous reporting to investors and the Securities and Exchange Commission (SEC) is a requirement imposed by the Securities Act of 1933. A True B. False