Under the Uniform Securities Act, all of the following are defined as an investment adviser EXCEPT a(n):
A. broker-dealer firm that charges for investment advice
B. publisher of a stock market newsletter that makes recommendations based upon the specific investment situation of each specific client
C. accountant who recommends types of investments to his clients as part of his accounting services
D. research firm that sells an analysis of securities to each customer as part of an individualized financial plan