Which of the Following Is Not Within the Class of Foreseen

Which of the following is not within the class of foreseen users of an accountant's work product?

A) A prospective shareholder of the client.
B) A lender bank when the accountant knows only that the client will use the financial statements to obtain a loan from an unspecified source.
C) A bank when the accountant knows the client will rely on the financial statements as the basis for a loan from the bank.
D) An investor if the accountant knows that the client is seeking capital from a select group of investors.