Which statement is true concerning a CPA's liability to a third party for ordinary negligence?

	A.	In those jurisdictions that follow the Ultramares rule, the CPA will be liable to the client, known third parties and all third parties who are reasonably foreseeable.
	B.	In those states that follow the majority rule, a CPA cannot be held liable to third parties for negligence but can be held liable to third parties for a breach of contract.
	C.	the CPA will be liable to all those who rely on the opinions expressed.
	D.	In those states that follow the majority rule, a CPA will be liable to the client and to such third persons who the CPA knows the client intends to supply the information.