[Unaudited Financial Statements] ABC Company Hires Abe, an Accountant, to Create

[Unaudited financial statements] ABC Company hires Abe, an accountant, to create financial statements. Abe creates the financial statements without using general accounting procedures and clearly marks the statements as "unaudited".
-Could Abe be liable for the contents of the financial statements?

A) Yes, because he did not follow GAAP.
B) Yes, but only for the areas of the document that did not include GAAP.
C) Yes, because he was negligent.
D) No, because accountants are not liable for the contents of unaudited financial statements.
E) No, if he inserted a broad and general disclaimer on the financial statements.