Retained as an expert, the forensic accountant's workpapers, notes, and other information may be protected from discovery by the opposing side if properly labeled as Attorney-Client Privileged or Attorney Work-Product Privileged in which of the following engagements:

a.The forensic accountant was engaged as a testifying expert.b.As either the consulting role or as the testifying expert.c.The forensic accountant was engaged in a consulting role.d.In neither the consulting role or as the testifying expert