Under the terms of a contract, Abigail provided accounting services to Theta Inc. Those services culminated in the production of a financial statement. Unfortunately, Abigail did her job carelessly and the financial statement was inaccurate. Raekwon, who is a shareholder in Theta Inc, suffered a loss after relying upon the financial statements that Abigail prepared. He has sued her for negligence.Identify and briefly explain the factors that a court will consider in deciding whether or not Abigail owed Raekwon a duty of care.

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Identify any possible transference/countertransference issues that you might deal with in this situation.

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