Under the Balancing Approach, in a Third-Party Negligence Against an Accountant

Under the Balancing Approach, in a third-party negligence against an accountant, the third party _____.

A) cannot recover unless in privity
B) cannot recover unless the accountant knew the purpose of reports and the identity of user
C) may recover when the accountant knew audited material would be used
D) may recover if determinative factors make liability desirable