Which of the Following Best Describes a Trend in Litigation

Which of the following best describes a trend in litigation involving CPAs?

A) A CPA cannot render an opinion unless the CPA has audited all affiliates of a company.
B) A CPA may not successfully assert that the CPA had no motive to be part of a fraud.
C) A CPA may be exposed to criminal as well as civil liability.
D) A CPA is primarily responsible for a client's footnotes filed with the SEC.