This is an action for negligence and negligent misrepresentation. Defendant is the accountant that prepared financial statements for the now-defunct Serrano, L.L.C., allegedly based on a faulty audit it had conducted of that company in 1999. Based on those statements, plaintiff continued to advance loans to Serrano. It is clear that plaintiff failed to raise a triable issue of fact as to whether defendant's alleged negligence was a proximate cause of plaintiff's losses (...
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