Mona, a newly-licensed CPA, who set up an office in South Beach, provides various accounting services to Cardozo Corporation. The services include preparing Cardozo’s financial reports and audit opinions based on the reports. In 2015, Cardozo falls into serious financial trouble, but neither Mona's reports nor her audit opinion letters indicate this situation. Relying on Mona’s work product of Cardozo’s financial situation, BancoAmerico loans Cardozo Corporation a three million dollars to build a new manufacturing facility, and Wright Machinery supplies (on credit) heavy-duty industrial equipment to Cardozo Corporation to build the facility. During the course of her engagement, Mona is aware of the fact that her work product would be used to secure a loan from a bank, but she did not know the exact bank from which credit was requested or how much money the Cardozo was requesting from the bank; furthermore, she did not know that her reports would be distributed to any other party, including Wright Machinery. If Mona did not engage in actual fraud, but was merely negligent in her preparation of the financial reports and audits, what is her potential liability to BancoAmerico? What is her potential liability to Wright Machinery? What is her potential common law liability any other third parties who relied on her reports? Discuss,