About half of the states have adopted the ________ of accountant liability for negligence to third-parties.

A) Restatement test
B) negligent accountant test
C) defrauder test
D) liability standards test
E) states liability test

The Restatement test is the correct answer because it refers to a set of principles for determining an accountant's liability for negligence to third parties, which has been adopted by about half of the states. This test is derived from the Restatements of the Law, a series of treatises on legal subjects that aim to distill the common law into a coherent set of principles.