Which section of the Securities Act makes accountants civilly liable for misstatements and omissions of material facts made in the registration statements required by the SEC?

Question

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A)Under Section 11 of the Securities Act of 1933,accountants are civilly liable for
misstatements and omissions of material facts made in registration statements the SEC requires.
B)Under Section 11 of the Securities Act of 1933,accountants are civilly liable for misstatements and omissions of material facts made in registration statements the SEC requires.
C)Under Section 11 of the Securities Act of 1933,accountants are civilly liable for misstatements and omissions of material facts made in registration statements the SEC requires.
D)Under Section 11 of the Securities Act of 1933,accountants are civilly liable for misstatements and omissions of material facts made in registration statements the SEC requires.
E)Under Section 11 of the Securities Act of 1933,accountants are civilly liable for misstatements and omissions of material facts made in registration statements the SEC requires.

Which Section of the Securities Act Makes Accountants Civilly Liable