Who Amongst the Following Can Be Held Liable Under Section

Who amongst the following can be held liable under Section 12(a) (2) of the Securities Act of 1933?

A) A consultant who is hired by a company making a public distribution of securities to improve performance
B) An auditor who issues an opinion regarding financial statements of a company making a public distribution of securities
C) An accountant in the accounts division of a publicly traded company that is issuing new securities to the public
D) An underwriter who is involved in issuance of new securities to the public by a publicly traded company