In Wells Fargo Bank v. Arizona Laborers, 201 Ariz. 474, 38 P.3d 12 (2002) the Arizona Supreme Court noted that "Arizona recognizes aiding and abetting as embodied in Restatement 876(b), that a person who aids and abets a tortfeasor is himself liable for the resulting harm to a third person." 201 Ariz. at 485, P 31, 38 P.3d at 23. "Aiding and abetting liability does not require the existence of, nor does it create, a pre-existing duty of care. . . . Rather, aiding and abetting liability is based on proof of a scienter . . . the defendants must know that the conduct they are aiding and abetting is a tort." Id. at P 33. Claims of aiding and abetting tortious conduct require proof of three elements: (1) the primary tortfeasor must commit a tort that causes injury to the plaintiff; 3 (2) the defendant must know that the primary tortfeasor's conduct constitutes a breach of duty; and (3) the defendant must substantially assist or encourage the primary tortfeasor in the achievement of the breach. Wells Fargo, 201 Ariz. at 485, P 34, 38 P.3d at 23.