Who Amongst the Following Is an "Expert" Under Section 11

Who amongst the following is an "expert" under Section 11 of the Securities Act of 1933?

A) A consultant who is an independent director of a company making a public distribution of securities.
B) An auditor who issues an opinion regarding financial statements of a company making a public distribution of securities.
C) An accountant in the accounts division of a publicly traded company which is issuing new securities to the public.
D) An underwriter who is involved in issuance of new securities to the public by a publicly traded company.