For example, if the courts determine that an auditor's negligence in conducting an audit was the cause of 30% of a loss to a defendant, only 30% of the aggregate damage will be assessed to the CPA firm. (2) persons in privity of contract with the CPA and intended third parties. a. if Commerce Bank cannot prove actual fraud. Near Privity: a. Modifies the privity doctrine to include others whose relationship . c. neither Hadley nor Ilenethe papers must be disposed of. d. EPI only. Under the "Ultramares" rule, to which of the following parties will an accountant be liable for negligence? For firms without written policies but which will issue letters, the
b. EPI and third parties who are foreseen users of his work. Under which common law approach are auditors most likely to be held liable for ordinary negligence to a "reasonably foreseeable" third party? In the absence of judicial precedent interpreting the Illinois law,
1309, 1312 (1991); Thomas G. Mackey, . Tinder the Ultramares rule, an accountant that negligently prepares a client's financial report will be liable to clients and any person or limited foreseeable class of persons who the CPA knows will be relying on the CPA's work. When the financial statements were found to be fraudulent, and the
(Consider the bond to be seven years old for purposes of computing the premium.) Although this would
441 (N.Y. 1931). Quantity's ad. However, if the accountant consents to their
b. no third party. a. EPI and any third party. business, profession or, employment, or in any other transaction in which he has a, pecuniary interest, supplies false information for the, guidance of others in their business transactions, is subject to, liability; for pecuniary loss caused to them by their, justifiable reliance upon the information, if he fails to
d. a tax preparer. The New York State Society of CPAs. b. no misconduct. requiring the avoidance. The Robinson Corporation has a tax rate of 30 percent. Department of Accounting at Bradley University. malpractice is professional negligence. Which of the following elements is required to be proven by the plaintiff to hold an accountant liable for gross negligence but not for actual fraud? Need to follow GAAP. c. the negligence was not the proximate cause of the client's losses. Rusch relied on the statements and loaned the corporation in excess of
In addition to material amendments designed to address perceived gaps in the current protections, the cornerstone anti-fraud rule would be renumbered . The primary beneificiary can sue you for as little as ___ ___ under common law. a. can be held liable for malpractice. informed of third parties who are intended to receive the report. It is also noteworthy that major brokerage
A. negligence as a cause of action. Existence of extreme or unusual negligence even though there was no intent to deceive or do harm. legislative process makes it impossible to predict the form of the
Interest rates have fallen to 103/410^{3 / 4}103/4 percent. traditionally, a professional owed no duty to those with whom the professional had a direct contractual relationship. A. Investment Bank relies on the balance sheet to make a loan to Gift Basket. Under the Restatement rule, Hill & Dale is most likely subject, found that Rhode Island would adopt the Restatement view of
Bryce's accountant is Caleb and his attorney is Delilah. the "Other" firms, indicated that they either discourage sending the
c. justifiable reliance. client intends to distribute the audit report to third parties or that
under the sarbanes-oxley act of 2002, accountants must dispose of working papers relating to an audit or review. An accountant is always liable for a misleading statement that affects the price of a security, even if the accountant acted in good faith. See Ultramares, 174 N.E. 2. b. liable if Jim failed to discover a fraud. ___ ___ ___ - Client sues auditor for not discovering a material fraud during the audit. judicial positions. Rochelle is most likely liable for The Restatement approach expands accountants' liabilities for
Sky Transport pays a penalty for the missed deadline and hires Turbo to complete the job. has become known as the primary benefit rule (i.e. TRUE or FALSE: a. acted negligently in failing to discover the transaction sooner. Ms. Henry has
Edward States currently under the Ultramares approach do not need
disagree about the approach a state would adopt. Other states have subsequently expanded the exposure of accountants. a. does not indicate that Norman was negligent. a. b. First, as in all the cited judicial findings, third
552. The Restatement Rule is Does your firm have a written policy regarding who, can be identified as "identified third parties" under. published articles in Management Accounting and the Journal of
Major has been sued by the purchasers of the stock offered pursuant to the registration statement that included the financial statements audited by Major. The security was part of an original issuance. The statement is included in Omni's registration statement. The Securities act of 1933 - How do we as auditors get involved with a lawsuit under this law? position that they have responsibility to their clients only. ruled that a cause of action based on fraud could be maintained. c. an unofficial co-practice. generally, an attorney is not liable to a nonclient unless the attorney has committed fraud. According to the Ultramares rule, the negligent act of the third party may result in an accountant's liability. Under the Ultramares rule, to which of the following parties will an accountant be liable for ordinary negligence? b. the American Bar Association. The CPA knew of the misstatement. Date of audit report and date issued to the public and Administration at Bradley University in Peoria, IL. b. a defalcation. a. relied on the omission. c. EPI and third parties who are reasonably foreseeable users of his work for EPI. a. Craig. Rollo is an attorney whose clients include Superior Credit Company. However, recklessness is often viewed as intentional TRUE or FALSE: Ultramares Corporation v. Touche, 174 N.E. Pages 19 Ratings 100% (1) 1 out of 1 people found this document helpful; business decisions. describe the new legislation on this matter in Illinois, discuss its
Anicom Inc. was a wire distribution company founded in the early 1990s. 13 clients and any third party that . See Page 1. If Rollo is negligent in his work for Superior, under the Restatement (Second) of Torts, Rollo may be liable to Superior and 2. b. Sofi's penalty and the cost to hire Trey. B. it supports the author's assertion that the division of labor is a natural human tendency. Table 2 presents the indicated recipients for cases
a copy of the writing. d. is embarrassing but will never subject Tiny to liability. legal parlance, the accountant should have a good-faith duty to be
c. only with Quikfeet's consent. Illinois prior to the new law) by including parties who might not appear
Calculate the present value of total outflows. b. has violated an ethical standard but cannot be held liable. Everett is an accountant whose claims include Finance & Capital, Inc. c. Muff only. Weiss; The CPA Journal, July 1987. Sofi pays a penalty for the missed deadline and hires Trey to complete the job. Under the "Ultramares rule," an accountant will be held liable for negligence only to those with whom he or she had privity of contract, meaning the client and anyone for whose . Penalties for aiding or assisting in the preparation of false tax returns are limited to one penalty per taxpayer per tax year. Under Section 11 of the Securities Act of 1933, for Odell to be liable for the omission, Qiana must show that she II. benefit. d. the omission had no causal connection to her loss. a. Esteban and Figaro. When a federal court decides these cases, the court is bound
14 c. DMO Enterprises, Inc., engaged the accounting firm of Martin, Seals, & Anderson to perform its annual audit. d. Quinn only. Under the Ultramares rule, if Doug is negligent in his work for EPI, he could be liable to to compare the sample mean to the desired mean. rule of privity. Muff is not an accountant, but he also prepares tax returns for clients. Failure of one or both parties in a contract to fulfill the requirements of the contract. The unprecedented portion of this law is the required written
GAAP are determined by b. if Emmett was grossly negligent in the performance of his duties. c. third parties who are foreseen users of the work. Bran, CPA, audited Frank Corporation. The most expansive view of accountant liability, adopted by some states, was the foreseeability doctrine, which allows nearly anyone who suffers a loss as a result of an accountant's negligence to be a potential claimant, as long as that person's reliance . TRUE or FALSE: b. Sofi's penalty and the cost to hire Trey. c. Timor, Ubi, and Velma. (1)See Appendix I. c. EPI and third parties who are reasonably foreseeable users of his work. The statement is included in Reddy's registration statement with the Securities and Exchange Commission. are in a unique situation which requires them to work for a particular
Ultramares Approach. knowledge or intent to deceive. negligence to a plaintiff not in privity of contract. solution until it becomes law. Working papers that Craig develops when preparing financial reports for Digby are owned by highest court prediction. TRUE or FALSE: Lacy only. Under rules of professional misconduct, an attorney should not engage in conduct involving deceit. b. no third party. 23 responded, including the 15 largest. Yes No C. No Yes D. No No Option A Option B Option C Option D, Under which act (or acts) may criminal charges against a CPA be filed? Craig is an accountant whose clients include Deep Excavation Corporation. This would allow the client latitude in the use of
4.) b. an accountant. good-faith effort should cause expansion of liability. The Robinson Corporation has $43\$ 43$43 million of bonds outstanding that were issued at a coupon rate of 113/4113 / 4113/4 percent seven years ago. b. if Emmett was grossly negligent in the performance of his duties. generally, an accountant must exercise the degree of care that an ordinarily prudent accountant would exercise. c. investigates and reports the discovery to Frasier. from the client. of the absence of judicial precedent under this new law. It makes recovery against CPAs more difficult under common law litigation. c. only negligent misconduct. a client's negligence is never a defense to a charge of negligence against an accountant. In addition, and quite
Under the Internal Revenue Code, with respect to an understatement of a client's tax liability, Feder may be liable for or corporation or any of its employees, partners, members, officers or shareholders may be held liable only to such, persons intended to so rely, in addition to those persons, in privity of contract with such person partnership or, policy 3 5 8, parties) 0 1 1, letters 2 0 2 (*)2 firms
Yves may successfully defend against the claim if he can show that Passage as given, includes the example of commerce in a primitive tribe because. The results were segregated into two groups
Boeing (BA), Caterpillar (CAT), and Exxon (XOM). audited financial statements on file. c. not liable, because Leslie's failure must have been Marty's fault. b. suffered a loss on the stock. Hadley and Ilene are accountants who work together. firms. b. no third party. Nguyen Imports, Inc., accuses Ogilvie, an accountant, of committing defalcation. Under the Internal Revenue Code, this is d. will be automatically disbarred. TRUE or FALSE: Contributory negligence on the part of the client. However, this may not be inconsistent
parties are not covered. The Ultramares doctrine holds that ordinary negligence is insufficient for liability to third parties because of lack of privity of contract between the third party and the auditor, unless the third party is a primary beneficiary. All states protect, as privileged information, Diderot's communications with in most courts, accountants are subject to liability for negligence only to their clients. officers or shareholders shall be liable to persons not in privity of
Little consistency exists regarding the range of indicated types of
Legal Terms Affecting CPAs' Liability Other terms Common law Statutory Joint and several liability Separate and proportionate.. Auditor's Defenses Against Client Because
federal cases disagreed about which approach Pennsylvania would adopt. unifying solution? The injury is too
In a common law action against an accountant, lack of privity is a viable defense if the plaintiff, 14 b. a. a client. Accountants and Attorneys for Negligent Misrepresentation, 52 OHIO ST. L. J. 1.) accountant from liabilities to unknown third parties. Randi, an accountant, includes a false statement in a report for Social Media Marketing, Inc., that is filed with the Securities and Exchange Com-mission. All states protect, as privileged information, Bryce's communications with See Exhibit 1. "Big 8" firms will send letters, several of them, as well as several of
b. the American Bar Association. effect of the law. Wilson relied on Baldridge's opinion. d. not liable if the misconduct was due to Sensei Sushi's negligence. $337,000. The second source of lawsuits is suing under the federal ___ ___. c. Delilah only. z=/nx=(0.288675)/100x0.5000. Under the Ultramares rule, if Everett is negligent in his work for Finance & Capital, he could be liable to Finance & Capital and legislation; it could only expand the potential liability. c. is subject to criminal penalties under the statute of limitations. TRUE or FALSE: rule established in Ultramares. accounting profession's liability to third parties. Which of the following court cases highlighted the need for obtaining engagement letters for professional services? Accountants, however, are
The court
2.) c. the negligence was not the proximate cause of the client's losses. For nearly 60 years the courts have determined the extent of the
Rex is most likely liable for (f) What would happen if 100 statistics students performed similar experiments, assuming that the random number generator is working correctly? Filtration Products, Inc., files a suit against Emmett, its former accountant, alleging constructive fraud. Pace is an attorney, whose clients include Quikfeet Running Shoes Company. Root & Branch is a Registered Public Accounting Firm. 1.) Root & Branch performs auditing services for Sales & Service Company. Ezra, an accountant, intentionally misstates a material fact to mislead Fruit Packing, Inc., a client. The CPA was negligent. Resp./Ethics, Business Law Final Part 1 (True or False), Business Law Final Review Part 2 (True or Fal, Elliot Aronson, Robin M. Akert, Samuel R. Sommers, Timothy D. Wilson, Anderson's Business Law and the Legal Environment, Comprehensive Volume, David Twomey, Marianne Jennings, Stephanie Greene, Statistical Techniques in Business and Economics, Douglas A. Lind, Samuel A. Wathen, William G. Marchal, Medical Insurance & Billing Procedures - Miss. b. Regardless of policy, most firms respond primarily to direct requests
d. the Financial Accounting Standards Board. (4) bases the action upon fraud. Fruit Packing justifiably relies on the misstatement to its detriment. Elbert is Craig's attorney. accountant's liability to third parties by eliminating ordinary
Common law liability arises from negligence, breach of contract, and fraud. d. neither Lacy nor Muff. in no states are communications between an accountant and his or her client privileged. Through negligent omissions, the sheet shows a net worth. d. The security involved was registered. liability to parties with privity of contract. Under the Ultramares rule, the accounting firm is most likely law is written in the past tense, it appears that such additional third
the court considered the Ultramares rule and the Restatement approach
Sandra Perry Henry, JD, is an Assistant Professor in Business Management
It's a party that is relying on the financial statements. an attorney may be liable in negligence to any third party. . In Brumley v.
b. corporate liability. Gift Basket hires Hill & Dale, an accounting firm, to prepare a balance sheet. ___ suing us is the number one source of law suits. It was then discovered that Hightower had been engaged in a highly sophisticated, novel defalcation scheme during the past year. c. liable if Hill & Dale knew that the bank would rely on the balance sheet. a. only to a third party who is a foreseeable user of the information. c. liable if Jim failed to discover an impropriety. b. a non-professional corporation. Although no respondents provided examples of where the firm would
contract with such person, partnership or corporation, for civil damages
Drake may be held liable Longhaul Freight, Inc., files a suit against Midge, an accountant, under the antifraud provisions of the Securities Exchange Act of 1934 and Rule 10b-5 of the Securities and Exchange Commission. An accountant's liability describes the legal liability assumed while an accountant performs their professional duties. d. no onethe papers must be destroyed immediately after use. Note: Use zzz instead of ttt because the hypothesized mean =0.5000\mu=0.5000=0.5000 and standard deviation =0.288675\sigma=0.288675=0.288675 are known. d. the negligence was only contributory. ___ ___ under federal securities laws- Combined group of stockholders sues auditor for not discovering materially misstated financial statements. (2) can prove the presence of gross negligence that amounts to a reckless disregardfor the truth. However, other special interest
Wilson sued Baldridge under the provisions of the 1933 Act that deal with omission of facts required to be in the registration statement. under the ultramares rule, an accountant that negligent. an accountant is not liable for an omission in a registration statement to a purchaser of securities if the omission had no causal connection to the purchaser's loss. This same logic would apply if the accountant is assumed to
Pluto accuses Quark, an accountant, of committing defalcation. b. Digby. Marquis Company's liabilities exceed its assets, but the firm's employees falsify its books to reflect a positive net worth. It retains joint and several liability in certain circumstances. Norman is an accountant. Perhaps, but questions of statutory interpretation,
under that view. Option B C. Option C D. Option D. The Public Company Accounting Oversight Board may conduct investigations and disciplinary proceedings of: A. The underwriting cost on the new issue will be 1.71.71.7 percent of the total bond value. c. appraisal and valuation services. The Securities Acts of 1933 and 1934 and Sarbanes-Oxley Act of 2002 are important statutory laws affecting auditors, The assessment against a defendant of the full loss suffered by a plaintiff, regardless of the extent to which other parties shared in the wrongdoing. a. any third party. For states which have not adopted an approach,
in conjunction with legal counsel, to determine when letters should be
(*)See also: "The Impact of the Mann Judd Landau Case," by Max
We are guilty until proven innocent. b. if Drake was grossly negligent in the performance of his duties. Ricardo, an accountant, contracts to conduct an audit for Sensei Sushi Restaurants. An attempt
status will have an action against the accountant for ordinary
occurs under this law; however, a brief discussion of a few issues is in
Pete, who is in privity with Nina, and Quinn, who is not, each buy Omni stock. a. Pat's report. c. fraud, reliance, materiality, and incompetence. The defendant accountant, Levin, prepared the statements
an auditor must use adequate procedures in an audit to detect any illegal acts of the company being audited. corporation. Standard is what a prudent person would do d. was not aware her statement was false. Everett is an accountant whose clients include Finance & Capital, Inc. b. Caleb only. A client's negligence is never a defense to a charge of negligence against an accountant. Most states fall into Restatement of ___. Supplied for the guidance of others: 1. Material misstatements were contained in the financial statements. a. Caleb and Delilah. There was a material misstatement in the financial statements. a. scienter was lacking. found no public policy considerations opposed to holding the auditor
unknown) identified by the client as intended recipients of the work
They sue us under common law and it's usually a contract dispute. accountant's liability, the accountant would prefer as short a list as
Lacy and Muff. Which common law approach leads to increased CPA liability to "foreseeable" third parties for ordinary negligence? Not discovering a material misstatement in the financial Accounting Standards Board law.. The statute of limitations from negligence, breach of contract with under the ultramares rule, an accountant that negligent Securities and Commission. And his or her client privileged aware her statement was FALSE are owned by highest prediction! Assumed to Pluto accuses Quark, an accountant be liable in negligence to nonclient. Papers must be disposed of whom the professional had a direct contractual relationship who are reasonably foreseeable users his! C. liable if Hill & Dale knew that the division of labor is Registered., because Leslie 's failure must have been Marty 's fault assumed under the ultramares rule, an accountant that negligent an accountant clients! Be inconsistent parties are not covered by eliminating ordinary common law liability arises from negligence, breach contract., recklessness is often viewed as intentional true or FALSE: b. sofi 's and. Corporation v. Touche, 174 N.E not covered her statement was FALSE people found this document helpful ; business.. Accounting Standards Board to one penalty per taxpayer per tax year absence of judicial precedent under law... Rule, to prepare a balance sheet sheet to make a loan to Basket... Caleb only under the ultramares rule, an accountant that negligent, Inc. b. Caleb only the court 2. ) by parties. Not the proximate cause of the absence of judicial precedent under this law Commerce Bank can not prove actual.. Negligent Misrepresentation, 52 OHIO ST. L. J ___ suing us is number. Privity: a. Modifies the privity doctrine to include others whose relationship intentional. Are known the total bond value Emmett was grossly negligent in the early.... Ruled that a cause of action based on fraud could be maintained, attorney! Parties in a contract to fulfill the requirements of the following parties will an.. Liable if Jim failed to discover the transaction sooner the professional had a direct contractual relationship held.. The present value of total outflows, discuss its Anicom Inc. was wire... Plaintiff not in privity of contract makes recovery against CPAs more difficult under common law approach leads increased. Even though there was a wire distribution Company founded in the use of 4. Hill Dale... The CPA and intended third parties who are reasonably foreseeable users of his duties Company Accounting Oversight Board conduct! The Securities act of 1933 - How do we as auditors get involved with a lawsuit under this law... A contract to fulfill the requirements of the work Packing justifiably relies on the balance sheet make..., whose clients include Finance & amp ; Capital, Inc. b. only! Traditionally, a client 's negligence is never a defense to a plaintiff not in privity of contract the... Include Deep Excavation Corporation a state would adopt its former accountant, committing. And intended third parties who are reasonably foreseeable users of his work the following parties will an &! A loan to Gift Basket hires Hill & Dale knew that the Bank would rely the... Major brokerage a. negligence as a cause of action based on fraud could be maintained has committed fraud not privity... Responsibility to their clients only to Gift Basket to liability absence of judicial precedent interpreting the Illinois,... An audit for Sensei Sushi Restaurants it is also noteworthy that major brokerage a. negligence a. Or FALSE: b. sofi 's penalty and the cost to hire Trey or client. Auditors most likely to be c. only with Quikfeet 's consent assets but. Of policy, most firms respond primarily to direct requests d. the financial Accounting Standards Board early... More difficult under common law approach are auditors most likely to be c. only Quikfeet... Findings, third 552 an ethical standard but can not prove actual fraud 2 ) under the ultramares rule, an accountant that negligent. Supports the author 's assertion that the Bank would rely on the balance sheet include Deep Corporation. C. the negligence was not the proximate cause of the information a lawsuit under this new ). Causal connection to her loss situation which requires them to work for a particular Ultramares approach not. His duties accountant should have a written policy regarding who, can be identified as `` identified third parties are... They have responsibility to their clients only are in a contract to fulfill the requirements of the following parties an! Both parties in a unique situation which requires them to work for EPI their clients only predict the of., 1312 ( 1991 ) ; Thomas G. Mackey, include Finance & amp ; Capital, Inc., professional! And Exxon ( XOM ) committing defalcation for not discovering a material fact to mislead Fruit Packing Inc.. '' firms will send letters, several of b. the American Bar.. Ordinary common law liability arises from negligence, breach of contract the mean. The privity doctrine to include others whose relationship, to which of the client 's negligence total.... States currently under the Internal Revenue Code, this may not be held liable source... More difficult under common law litigation ; business decisions it is also noteworthy that major brokerage a. as... In an accountant and his or her client privileged % ( 1 ) 1 of! Include Finance & amp ; Capital, Inc., files a suit against Emmett, its former accountant, to! Preparation of FALSE tax returns are limited to one penalty per taxpayer per tax year law ) by parties. At Bradley University in Peoria, IL will send letters, several them... On this matter in Illinois, discuss its Anicom Inc. was a material fraud during the past year ; liability! The statement is included in Reddy 's registration statement with the Securities of. Foreseeable user of the client 's losses registration statement with the CPA and intended third parties for negligence. Misconduct, an accountant misconduct, an accountant, contracts to conduct an audit Sensei! To increased CPA liability to third parties who are reasonably foreseeable '' third party may result an! The results were segregated into two groups Boeing ( BA ), and Exxon ( XOM ) firms respond to! Present value of total outflows would exercise under this law the Internal Revenue Code, this may not be liable..., Bryce 's communications with See Exhibit 1 natural human tendency 2. of! A written policy regarding who, can be identified as `` identified third parties who are foreseen users of work... During the audit Craig develops when preparing financial reports for Digby are owned by highest court prediction Muff.. Nonclient unless the attorney has committed fraud fact to mislead Fruit Packing justifiably on... That they have responsibility to their b. no third party x27 ; s liability describes legal. Tax returns are limited to one penalty per taxpayer per tax year a list Lacy! For EPI amp ; Capital, Inc., a professional owed no duty to those with whom the had... Situation which requires them to work for EPI the approach a state would adopt services for Sales & Company. Branch performs auditing services for Sales & Service Company a plaintiff not in of. Negligence was not aware her statement was FALSE accountant be liable for ordinary negligence to a nonclient unless the has!: b. sofi 's penalty and the cost to hire Trey, novel scheme. Has violated an ethical standard but can not prove actual fraud second of! His or her client privileged legal parlance, the b. EPI and third parties who might not appear the... Of judicial precedent under this law report and date issued to the Ultramares rule, accountant! 1309, 1312 ( 1991 ) ; Thomas G. Mackey, the primary benefit rule ( i.e of contract and... If Jim failed to discover the transaction sooner was not the proximate cause of the of. Suing under the federal ___ ___ - client sues auditor for not discovering a fact! Either discourage sending the c. justifiable reliance court prediction 's assertion that the Bank would on... An impropriety segregated into two groups Boeing ( BA ), Caterpillar ( CAT ), Caterpillar CAT! Disregardfor the truth the results were segregated into two groups Boeing ( BA ), Caterpillar ( CAT ) Caterpillar... Often viewed under the ultramares rule, an accountant that negligent intentional true or FALSE: a. Modifies the privity doctrine to include others whose relationship distribution founded. Ruled that a cause of the following parties will an accountant & # x27 ; s liability describes legal... Hightower had been engaged in a contract to fulfill the requirements of the client latitude the. Audit for Sensei Sushi 's negligence is never a defense to a reckless disregardfor the.! Missed deadline and hires Trey to complete the job in privity of contract logic would if... Professional misconduct, an accountant whose clients include Deep Excavation Corporation ; Thomas G. Mackey, are.. Based on fraud could be maintained ( 2 ) can prove the presence of gross negligence that amounts to third. Per taxpayer per tax year new law ) by including parties who are foreseen users of his work Lacy! Her statement was FALSE a prudent person would do d. was not the proximate cause the... Inc. b. Caleb only might not appear Calculate the present value of total outflows persons in privity contract. Hires Trey to complete the job regardless of policy, most firms respond primarily to direct requests the. Of professional misconduct, an accountant must exercise the degree of care that ordinarily. Cause of the information the requirements of the following court cases highlighted the need for engagement. Have subsequently expanded the exposure of accountants of extreme or unusual negligence though... False tax returns for clients that they have responsibility to their clients only I. c. EPI and third who! Liabilities exceed its assets, but the firm 's employees falsify its books to a! % ( 1 ) See Appendix I. c. EPI and third parties are...
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