The ISTQB CTFL Acceptance Testing Syllabus emphasizes the importance of collaboration between business analysts and testers throughout the testing lifecycle, especially during test planning and risk identification. Business analysts contribute domain knowledge and business context, which is crucial in identifying business-critical areas, defining priorities, and ensuring that acceptance tests align with business goals.

Option A correctly identifies this collaboration. During test planning, business analysts help define acceptance criteria, identify risks from a business perspective, and support test prioritization to focus on high-value features. Their early involvement ensures that acceptance tests are meaningful and support stakeholder expectations.

Option B is incorrect as business analysts actively review acceptance tests to confirm alignment with business rules, regardless of technical complexity.

Option C is inaccurate because although testers seek to understand business needs, the responsibility for identifying those needs lies with business analysts.

Option D is incorrect; business analysts remain engaged throughout the project lifecycle, including test support and defect triage.

Exact Reference – ISTQB CTFL Acceptance Testing Syllabus (Section 1.4):

“Testers and business analysts collaborate during test planning and analysis activities to ensure the tests meet business needs and risk areas are adequately covered.”

Therefore, A provides the most accurate and comprehensive description.