Reaffirmed in the 1980s and 1990s, the privity doctrine, first established in Ultramares Corp. V. Touche (1931), now requires a three-point linkage test established in a New York Court of Appeals case. Credit Alliance v. Arthur Andersen & Co. Among other things, the linkage test requires that:

a. The accountant knew a specific third party would rely on the statements.

b. Evidence links the accountant with the client.

c. The accountant knew why the client required an opinion.

d. The accountant provided an oral assurance of the client's solvency.

Choose the correct answer.