Which of the Following Statements About Accountant-Client Privilege Is False

Which of the following statements about accountant-client privilege is false?

A) The common law does not recognize an accountant-client privilege.
B) An accountant-client privilege of confidentiality protects communications between accountants and their clients as well as accountants' working papers.
C) If an accountant's state does not recognize the accountant-client privilege,communications may be protected by the attorney-client privilege if the accountant assisted the attorney in rendering advice to the client.
D) If an accountant-client privilege exists,the accountant may refuse to disclose the privileged material in a courtroom,even if the client consents to its disclosure.