Explanation:

• Option A (Tax risk): Incorrect. Tax risk is categorized as a non-financial risk, alongside regulatory risk and accounting risk.

• Option B (Credit risk): Correct. The risk management industry identifies credit risk as one of the primary financial risks, alongside market risk and liquidity risk.

• Option C (Accounting risk): Incorrect. Accounting risk is also a non-financial risk, similar to tax risk and regulatory risk.

This question assesses the candidate's ability to differentiate between financial and non-financial risks, a key concept in portfolio management.