Under Insider Trading Rules Applicable to Publicly Traded Companies,an Accountant

Under insider trading rules applicable to publicly traded companies,an accountant is considered to be an "insider":

A) Only if she Is a full-time accounting staff member of a company
B) Only if she is an internal auditor of a company
C) Only if she serves in a financial reporting oversight role
D) Even if she is only temporarily on the company's premises as an external auditor