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Which of the Following Is Accurate with Respect to Litigation

Question 31

Multiple Choice

Which of the following is accurate with respect to litigation involving CPAs?


A) A CPA will not be found liable for an audit unless the CPA has audited all affiliates of that company.
B) A CPA may not successfully assert as a defense 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,while the client is secondarily responsible for the notes in an annual report filed with the SEC.

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