Step-by-Step Breakdown:

Requirement Summary:

Encrypt S3 objects using KMS keys

Cross-account read access to another AWS account

Minimize operational overhead

Option A: Use a customer managed key + key policy granting kms:Decrypt to second account

Correct: Customer managed keys allow full control of key policy.

You can add a statement to allow cross-account access using the second account’s IAM principal.

Option B: Use AWS managed key + key policy granting access to second account

Incorrect: AWS-managed KMS keys (aws/s3) cannot be modified to add cross-account access in key policies.

Option C: SCP that grants s3:GetObject to second account

Incorrect: SCPs are used to restrict or allow permissions across AWS Organizations, not to grant S3 or KMS access directly.

Option D: Create a bucket policy granting s3:GetObject to second account

Correct: Bucket policies can grant cross-account access to specific IAM users or roles in the second account.

Option E: Gateway endpoint for S3 with cross-account access

Incorrect: Gateway endpoints only apply within the same VPC/account. Cross-account use with endpoint policies is not the correct pattern for this use case.

Cross-account S3 access with KMS: https://docs.aws.amazon.com/AmazonS3/latest/userguide/example-walkthroughs-managing-access-example2.html

KMS cross-account key policy: https://docs.aws.amazon.com/kms/latest/developerguide/key-policy-modifying.html

Bucket Policy for cross-account access: https://docs.aws.amazon.com/AmazonS3/latest/userguide/example-bucket-policies.html