Answer: Credit risk

**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.

Author: LeetQuiz Editorial Team