[Sami's Coffee Shop] Javier, a New Accountant Who Just Opened

[Sami's Coffee Shop] Javier, a new accountant who just opened his accounting firm, contracted with LittleBank to engage in accounting work for approval of loan applications. One of the applications was from Sami, owner of Sami's Coffee Shop. Sami provided Javier with copies of her income and loss statements. While looking through Sami's documents, Javier noticed multiple payments in large amounts for items listed only as "inventory" or "miscellaneous office supplies", which was odd since Sami told him the Coffee Shop served only coffee and tea. Javier did not ask Sami about the discrepancy because Sami seemed like an honest person. Javier completed the audit and prepared an opinion letter to LittleBank stating that Sami's Coffee Shop was in excellent financial condition and should feel confident in approving Sami's loan. The letter included a broad, general disclaimer. After sending the letter, Javier procured professional indemnity insurance to protect him from any malpractice claim. A month later, Sami was arrested for selling stolen jewelry from her shop and she defaulted on the loan.
-If Javier is sued for malpractice, is Javier protected from this lawsuit?

A) Yes, because it is a professional indemnity insurance policy and covers him as soon as he came into the profession.
B) No, because insurance does not cover mistakes made by professionals, especially this type of mistake.
C) No, because he was not insured at the time the claim arose.
D) Yes, because he was insured at the time the claim was filed.
E) No, because professional indemnity policies do not usually cover malpractice.