Which of the following pairs of elements must a client prove to hold a CPA liable for common law negligence?
A. Freedom from contributory negligence and privity.
B. Breach of the accountant's duty of care and loss.
C. Willful misrepresentation and breach of the accountant's duty of care.
D. Scienter.
Answer: B. Breach of the accountant's duty of care and loss.
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