Under Which of the Following Tests Is an Accountant Held

Under which of the following tests is an accountant held liable to any third party that was or should have been foreseen as a possible user of the accountant's work product and that, in fact, did use and rely upon that work product for a proper business purpose?

A) The Reasonably Foreseeable Users Test
B) The Restatement Test
C) The Privity Test
D) The Near Privity Test
E) The Ultramares Rule