Section 11 of the Securities Act of 1933,and Section 10

Section 11 of the Securities Act of 1933,and Section 10 of the Securities Exchange Act of 1934 make a CPA potentially liable to a purchaser of registered securities.For items a through f,place a checkmark (? )under the column if the plaintiff must prove its existence:
$$\begin{array} { | l | l | l | l | } \hline & \text { Plaintiff must provide } & \begin{array} { l } \text { Section } 11 \text { (1933 } \\\text { Securities Act) }\end{array} & \begin{array} { l } \text { Section } 10 \text { (1934 } \\\text { Securities Exchange } \\\text { Act) }\end{array} \\\hline \text { a. } & \text { Financial statements were } & & \\&\text { misleading. } & & \\\hline \text { b. } & \begin{array} { l } \text { CPA did not perform with } \\\text { due diligence. }\end{array} & & \\\hline \text { c. } & \begin{array} { l } \text { Plaintiff relied upon the } \\\text { financial statements. }\end{array} & & \\\hline \text { d. } & \text { CPA acted with scienter. } & & \\\hline \text { e. } & \text { Plaintiff suffered a loss. } & & \\\hline \text { f. } & \begin{array} { l } \text { Plaintiff was the primary } \\\text { beneficiary of the audit. }\end{array} & & \\\hline\end{array}$$