Under the near Privity Approach,accountants May Be Liable in Negligence

Under the near privity approach,accountants may be liable in negligence to third parties when:

A) he/she was unaware that the financial reports were to be used for a particular purpose.
B) the identity of the third parties were unknown to the accountant but,the accountant knew that these third parties would rely on the reports.
C) the fact that the third party would rely on the reports were unknown to the accountant.
D) there has been some conduct on the part of the accountant linking him/her to the third party that evidences the accountant's understanding of the third party's reliance.