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D is corrent. The requirement is to identify the correct statement regarding a suit by the bank. The bank can typically use the information that the accounting firm failed to discover a material overstatement of assets of a bankrupt company as part of the proof that the accounting firm was negligent.
A is incorrect because most states use the modern rule in which privity of contract is not needed for fact patterns such as this one.
B is incorrect because the statute of limitations is generally longer than fifteen months and also generally applies to when a firm can sue rather than when the company declared bankruptcy.
C is incorrect because the rule of privilege does not apply to this fact pattern.