[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".
-Under which of the following circumstances would the attorney-client privilege apply to an accountant?

A) When only accounting service is sought.
B) When a client meets privately with the accountant for the purpose of obtaining legal advice from the lawyer.
C) When the accountant is also an attorney.
D) When the client seeks the accountant's advice about a legal matter.
E) When the attorney refers the client to seek the accountant's advice about a legal matter.