The rosenblum case ruling was of concern to the accounting profession because it implied that:

a. full joint and several liability would be reinstated
b. all possible third party users of financial statements must be anticipated
c. the concept of contractual privity would no longer be important
d. financial liability would occur when scienter was proven

B. All possible third party users of financial statements must be anticipated

Explanation:

This case refers to the point whether accountants should be held accountable for their negligence in auditing financial statements. If they are found negligent, there should be a provision of charging a duty to those firms with whom the accountant are in financial relation and to all the possible third party users of financial statements.

the branch of biology that deals with the normal functions of living organisms and their parts.

the way in which a living organism or bodily part functions.

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