What Is the Rationale Behind the Restatement Test of Accountant

What is the rationale behind the Restatement test of accountant liability to third parties?

A) The economy will benefit if investors recognize that they have sufficient rights of recovery.
B) It is only fair to hold accountants liable if they are in privity with a plaintiff.
C) Much of what accountants do is prepare work for parties that are not their clients and, therefore, it makes sense for accountants to owe a duty to intended receivers.
D) Potential investors should have a route of recovery even if they could not be foreseen by accountants.
E) The general public should have a route of recovery even if they could not be foreseen by the accountant.