NLauren Hires D

N.Lauren hires D.Humphrey, CPA, to audit her financial statements. The engagement letter includes a statement acknowledging that audited financial statements are needed for a filing with a regulatory body. Humphrey completes the audit and issues an unqualified opinion. Based on the audited financial statements, Key Largo Bank approves a loan to Lauren. Four months later, Lauren files for bankruptcy. Key Largo Bank would most likely sue Humphrey claiming that

A) It was in privity of the contract.
B) It was a primary beneficiary.
C) It was a foreseen party.
D) It was a foreseeable party.