The court decision in rosenblum establishes a standard for legal liability to third parties when each of the following elements are proven: a. ordinary negligence b. the statements were used for routine business purposes c. reasonably foreseeable third parties d. third parties relied on the statements e. gross negligence can be proven f. third parties were recipients of the financial statements

Explanation:

The court decision in Rosenblum was made regarding the situation where it was necessary to know whether accountants should take full responsibility for their negligence in financial statement audits, or whether third parties should be held responsible as well. Based on this, the court ruling has established a standard of legal liability for third parties when each of the following elements is proven:

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