Under the Ultramares Doctrine,an Accountant Is Liable to Which Third

Under the Ultramares doctrine,an accountant is liable to which third parties?

A) Only parties in privity with the accountant.
B) Only parties in privity with the accountant or parties in a privity-like relationship with the accountant.
C) All parties in a limited class whose identities are known by the accountant.
D) All parties in a limited class whether or not the accountant knows the identity of the party.
E) All foreseeable users of the financial statements.