C、Plc, whose accounts were audited byCarl A、The accounts of the financial year, which ended on 31December 2010, showed thatAB C、Plc had made a profit ofEUR1,000,000 when it should have shown a loss ofEUR500,000.After seeing those accounts,Andrew bought more shares inAB C、pl C、Andrew later realised that the new shares he had bought were in fact worth much less than what he had paid for them.Required:AdviseCarla whether she owes a duty of care toAndrew. (10 marks)