The Defendant-Auditors in the Anjoorian Case Argued, in Their Defense

The defendant-auditors in the Anjoorian case argued, in their defense, that:

A) To be found guilty to third parties, the court must find that an accountant had contemplated a specific transaction for which the financial statement will be used and that no such transaction was contemplated
B) They had no liability to third party shareholders
C) The plaintiff's theory of damages is speculative and against public policy
D) All of these