A CPA May Be Liable to Any Purchaser of a Security

A CPA may be liable to any purchaser of a security if the CPA issued a clean opinion on materially misstated financial statements.The CPA usually will not be liable to the purchaser ________.

A) if the purchaser is guilty of contributory negligence
B) if the CPA can prove due care in the audit
C) unless the purchaser can prove privity with the CPA
D) unless the purchaser can prove scienter on the part of the CPA