The three-point test for third-party lawsuits established in the Credit Alliance case included all of the following except

a. The accountant must be aware that a financial report will be used for a particular purpose.

b. There must be a written contract between the auditor and the third party.

c. The accountant knows that a third party will rely on his or her report.

d. Evidence linking the accountant with the third party shows that the accountant understands the report will be relied on.