[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".
-Are there any circumstances under which Abe could be held liable for the contents of the unaudited financial statements?

A) Yes, if Abe failed to clearly mark the financial statements as being unaudited.
B) No, accountants are not liable for the contents of unaudited financial statements.
C) Yes, if liability is reasonably foreseeable.
D) No, if Abe included an opinion letter with a broad and general disclaimer.
E) No, if Abe included an opinion letter with a qualification.