The damages were not reasonably foreseeable and the statute of limitations has expired. Second, the elements of negligent misrepresentation imply that a duty of care exists on the basis of a particular relationship, for example between a professional and a lay person who can reasonably rely on the professional expertise of the professional. A professional makes a false, inaccurate or misleading statement. The representation is done carelessly. The person receiving the representation is relying in a reasonable manner and that reliance is prejudicial and damages result. Defenses for negligent misrepresentation, no duty of care is owed, for example, the claimant is not a member of the class of individuals who the practitioner knew would rely on the misrepresentation. The plaintiff's reliance is not reasonable, for example the representation was part of a discussion and not a formal opinion or professional liability limited through a disclaimer. The professional's negligent misrepresentation did not cause any damage and the statute of limitations has expired. Vicarious Liability In some cases, only one person may be liable for harm caused by