When sharing SSE-KMS–encrypted S3 objects across AWS accounts , AWS documentation states that three elements are required:

A customer-managed KMS key (Option E), because AWS-managed keys cannot be shared across accounts.

An S3 bucket policy (Option B) that grants the second account permission to access the objects.

A KMS key policy (Option C) that explicitly allows the second account to use the KMS key for decrypt operations.

Option A is incorrect because AWS-managed KMS keys cannot be shared. Option F uses SSE-S3, which does not use KMS and violates the encryption requirement. Option D is irrelevant because cross-account access does not require an S3 service role.

Therefore, the correct combination is B, C, and E .