Who Is Classified as a Statutory Insider Under Section 16(a)of

Who is classified as a statutory insider under Section 16(a) of the Securities Exchange Act of 1934?

A) officers and directors,but only if they own at least 10 percent of the outstanding shares
B) all officers and directors
C) anyone,such as accountants or lawyers,who has provided services to the corporation
D) anyone,whether or not an officer or director,who owns at least 10 percent of the outstanding shares of a corporation
E) B and D