Dominique, a certified public accountant, has provided accounting services to Eagle Corporation (Eagle) since 2001. These services included preparation of Eagle’s financial reports and the issuing of opinion letters based on these reports. In 2013, Eagle fell into serious financial trouble, but neither Dominique’s reports nor her opinion letters provided any indication of Eagle’s precarious financial situation. Eagle’s financial situation continued to deteriorate. In May, 2014, Eagle approached First National Bank for a large loan to build a new shipping facility and upgrade its fleet of delivery trucks. Based in large part on the information and representations contained in the financial statements and opinion letters that Dominique had prepared for Eagle, First National Bank loaned Eagle $25,000,000. Five months later, Eagle defaulted on the loan payments. If Dominique was aware that Eagle was applying for this loan and that First National Bank would rely on the information contained in the documents that she prepared for Eagle when it decided to loan Eagle the requested money, can she be sued by First National Bank? If yes, on the basis of what legal claim or claims? Can Dominique be sued by Eagle? If yes, on the basis of what legal claim or claim? If Dominique did not engage in intentional fraud but was negligent when she prepared the financial statements and opinion letters, what is her potential liability and to which party/parties? Finally, what remedies would be available to the parties in this case? Discuss and explain your answer in depth.