HALL, Judge.
The appellant, First Florida Bank, appeals a summary judgment granted the appellees, Max Mitchell & Company, P.A., an accounting firm, and Max W. Mitchell. We are again faced with the issue of whether an accountant can be held liable in negligence to a third party in the absence of privity of contract, even though reliance by the third party is known or anticipated by the accountant and the acts complained of may have amounted to gross negligence...
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