A third party can bring a tort action against an accountant for constructive fraud.

Question

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A third party who has suffered a loss or injury due to the accountant's actions can bring a tort action for constructive fraud. This is because constructive fraud involves a breach of a legal or equitable duty which causes harm to another party. Therefore, the third party can sue the accountant for damages resulting from their negligent or fraudulent actions.

A Third Party Can Bring a Tort Action Against an Accountant