The Privilege of Confidentiality Applies to a CPA Tax Preparer

The privilege of confidentiality applies to a CPA tax preparer concerning the client's information relative to:

A) Financial accounting tax accrual workpapers.
B) A tax research memo used to determine an amount reported on the tax return.
C) Building a defense against a penalty assessed for the use of a tax shelter.
D) Building a defense against a charge brought by the SEC.