[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".
-When does the attorney-client privilege apply to accountants?

A) Always, because both the accountant and attorney would be paid experts.
B) Almost always, it depends on what percentage of the work the attorney might see in disclosing information to the accountant.
C) Never, attorney-client privilege is only between the attorney and the client and can never be extended to the accountant.
D) Under limited circumstances if the communication between the accountant and the client is made in confidence for the purpose of obtaining legal advice from the attorney.
E) It depends - a court has to make the determination if there is privity of relationship to extend the privilege.