Ford & Co, CPAs, Issued an Unqualified Opinion on Owens Corp

Ford & Co., CPAs, issued an unqualified opinion on Owens Corp.'s financial statements. Relying on these financial statements, Century Bank lent Owens $750,000. Ford was unaware that Century would receive a copy of the financial statements or that Owens would use them to obtain a loan. Owens defaulted on the loan. To succeed in a common law fraud action against Ford, Century must prove, in addition to other elements, that:

A) Century was free from contributory negligence.
B) Century was in privity of contract with Ford.
C) the accountant intended to induce Century to rely on false representations.
D) Century was in privity of contract with Owens.