Read the following excerpt from a US court opinion:
```
1418. In order to satisfy Rule 9(b) in connection with a Rule 10b-5 claim, a plaintiff must plead with particularity (1) a specific misrepresentation of material fact, (2) the knowledge by defendants of its falsity, (3) the ignorance by the plaintiff of its falsity, (4) the intention of defendants that it should be acted upon and (5) that plaintiff acted upon it to his or her detriment. In re Westinghouse, 90 F.3d at 710. Consequently, Rule 9(b) demands increased specificity in the pleadings to establish violations of Section 10(b) and Rule 10b-5. Pursuant to Rule 9(b), allegations concerning misrepresentations of material fact must be pleaded in greater detail. Stevelman v. Alias Research Inc., 174 F.3d 79, 84 (2d Cir.1999); see e.g. In re Burlington Coat Factory, 114 F.3d at 1417-18 ; Shapiro v. UJB Financial Corp., 964 F.2d 272,
```
What is the most suitable continuation to the opinion? Your options are:
A. holding that some gaap allegations were soft information because the allegations in plaintiffs complaint focused on defendants beliefs about accounting numbers not on the actual data they reported
B. holding that allegations that defendants designed and implemented improper accounting practices failed to state claim for securities fraud in absence of allegations of particular facts demonstrating how defendants knew of scheme at time they made their statements of compliance that they knew the financial statements overrepresented the companys true earnings or that they were aware of a gaap violation
C. recognizing that information disclosed in private is not a public disclosure under the fca
D. holding that pursuant to rule 9b where plaintiffs allege that defendants distorted certain data disclosed to the public by using unreasonable accounting practices  plaintiffs must state what the unreasonable practices were and how they distorted the disclosed data
E. holding that rule 9b was satisfied where the relator was a nurse practitioner in the defendants employ whose conversations about the defendants billing practices  with the defendants office manager formed the basis for the relators belief that claims were actually submitted to the government
Reply with [A, B, C, D, E] only.