Grumped Company asks Pierce Whippersnapper LLP (PW), a CPA firm, to audit its financial statements. Grumped tells PW that it plans to use the statements to obtain a loan from First Bank. PW prepares the statements. Grumped uses the statements to obtain a loan from Second Bank. The statements falsely state Grumped’s financial position due to PW's negligent preparation of them. When Grumped defaults on the loan, Second Bank sues PW under the common law of negligence. Does PW have liability to Second Bank under the rule of Ultramares? Does PW have liability to Second Bank under the rule of the Restatement (Second) of Torts? How does UCC Article 3 play into this situation?