Choice "A" is correct. A suit for common law fraud may succeed only if the accountant acted with scienter (knew that the statement was wrong or recklessly disregarded the truth).
Choice "c" is incorrect. Contributory negligence is a defense to negligence in some jurisdictions, but it is not a defense to fraud.
Choice "d" is incorrect. A disclaimer against committing fraud would violate public policy and would not be enforceable.
Choice "b" is incorrect. Privity is not required in an action for fraud.
