Jones,CPA,is in Court Defending Himself Against a Lawsuit Filed Under

question 53

Multiple Choice

Jones,CPA,is in court defending himself against a lawsuit filed under the 1933 Securities Act.The charges have been filed by purchasers of securities covered under that act.If the purchasers prove their required elements,in general,Jones will have to prove that:

• A)He is not guilty of gross negligence.
• B)He performed the audit with good faith.
• C)He performed the audit with due diligence.
• D)The plaintiffs did not show him to be negligent.

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Definitions:

Motor Tic

Sudden, involuntary motor movements often experienced as part of tic disorders.

Vocal Tic

Involuntary sounds or noises such as throat clearing, grunting, or sniffing, often associated with Tourette syndrome.

Specific Learning Disorder

Disrupted or delayed development in a specific domain of cognition, such as reading.

Dyslexia

A learning disorder characterized by difficulties with accurate and/or fluent word recognition and by poor spelling and decoding abilities.