Auditor Liability Under the 1933 Securities Act Extends to The

question 1

Multiple Choice

Auditor liability under the 1933 Securities Act extends to the:

• A) financial statement date.
• B) auditor's report date.
• C) filing date of the registration statement.
• D) effective date of the registration statement.
• E) due date of the registration statement.

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Definitions:

Beneficence

An ethical principle that involves acting in the best interest of others by promoting their well-being.

Double Effect

A principle in ethics that allows actions which have both a positive effect and a harmful side effect, if the action itself is morally good or neutral, the good effect is intended, and the good outweighs the bad.

Perfect Duty

A moral obligation that must always be followed without exception.

Beneficence

The ethical principle of acting to benefit others, promoting their well-being.