Which of the Following Is a True Statement Regarding CPAs

Which of the following is a True statement regarding CPAs' liability?

A) The amounts assessed under joint and several liability will not differ significantly from the amounts assessed under separate and proportionate liability.
B) When lawsuits are brought under the federal securities laws,the joint and several liability approach will always apply.
C) If one owner was directly involved in the actions of the owner causing the liability,the personal assets of neither owner can be subject to the damages that arise.
D) Under the federal statutes,the amount of damages under separate and proportionate liability can be increased if the main defendant is insolvent.