[Carter's Financials] Kayla Works as an Accountant

Multiple Choice

[Carter's financials] Kayla works as an accountant. Rudy, an attorney, is working on a case for Carter, who is suing his business partner. Rudy does not have the time or the background to perform a complete analysis of Carter's financial statements, so Rudy asks Kayla to meet with Carter and assist Rudy with interpreting Carter's financial statements. Kayla meets with Carter, who provides a lengthy explanation of the financial statements and facts of the case. Afterwards, she prepares a memorandum for Rudy outlining her analysis of the financial issues of the case. Kayla runs into Carter at a baseball game several months later. Carter tells her that the stress is getting to him and he wants to move to Florida because he can no longer tolerate his business partner. A year later, at trial, Kayla is called as a witness by Carter's business partner to testify against Carter. No accountant-client privilege exists in Kayla's state, which is also where the trial takes place.
-If Kayla is called to testify at trial, would she likely be required to reveal information about Carter's remarks at the baseball game?

A) Yes, because no accountant-client privilege exists.
B) No, because of the attorney-client privilege.
C) Yes, because no accountant-client privilege exists and the attorney-client privilege does not apply because Kayla is not an attorney.
D) No, because federal law recognizes the accountant-client privilege.
E) Yes, because the communication was not made in confidence for the purpose of obtaining legal advice from the attorney.