In what situation would a court most likely limit a client s ability to recover...

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Accounting

In what situation would a court most likely limit a client s ability to recover damages from a CPA firm?
When the client is not a third-party beneficiary under the engagement contract.
When the client lacks evidence of reliance on the audit report.
When the CPA firm is proven to have committed gross negligence.
When the client has contributed to its own financial loss by ignoring the CPA's recommendations.

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