EXUM, Chief Justice.
As the case comes before us it is an action against accountants for negligent misrepresentation. Plaintiffs, creditors of Intercontinental Metals Corporation ("IMC"), allege they incurred damages when they extended credit to IMC in reliance on incorrect information contained in an audit report on IMC's financial status prepared for IMC by defendants. Plaintiffs claim defendants were negligent in their preparation of the report.
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