Aiding and abetting is also a legal theory of civil accessory liability. To prove accessory liability through "aiding and abetting," the plaintiffs must prove three elements:
That Defendant B breached a duty to Plaintiff, the result of which injured Plaintiff;
That Defendant A knowingly and substantially assisted Defendant B in breaching the duty; and
That Defendant A was aware of its role in promoting the breach of duty at the time it provided.