Kelly Roberts, an American, is a senior manager at her firm's headquarters in New York. Kelly is a(n) ________

Under the position taken by a majority of state courts, to which third parties will a CPA who negligently prepares a client's tax return be liable?

A. Only those third parties in privity of contract with the CPA. B. All third parties who relied on the tax return and sustained injury. C. Any foreseen or known third party who relied on the tax return. D. Any third party whose reliance on the tax return was reasonably foreseeable.

Which of the following are key components of information that must be analyzed to increase efficiency and improve effectiveness in a supply chain?

A) Software selection B) Source selection C) Warehouse selection D) Forecasting and aggregate planning