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For several decades now, amphibian species worldwide have been in decline. A significant proportion of the decline seems to be due to the spread of the chytrid fungus, Batrachochytrium dendrobatidis (Bd) . Chytrid sporangia reside within the epidermal cells of infected animals, animals that consequently show areas of sloughed skin. They can also be lethargic, which is expressed through failure to hide and failure to flee. The infection cycle typically takes four to five days, at the end of which zoospores are released from sporangia into the environment. In some amphibian species, mortality rates approach 100%; other species seem able to survive the infection.
Sexual reproduction has not been observed in Bd. If its morphology and genetics did not identify it as a chytridiomycete, then to which fungal group would Bd be assigned?

Comprehend the legal procedures and outcomes under securities laws, specifically Section 10b and Rule 10b-5 of the 1934 Securities Act.
Identify what constitutes scienter in the context of accounting fraud and malpractice.
Recognize an auditor's responsibilities upon discovering illegal activities during an audit.
Evaluate the liability issues of accountants under the 1933 Securities Act regarding misleading registration statements.

Definitions:

Liters

A metric unit of volume equal to one cubic decimeter, commonly used to measure fluids.

Significant Figures

The digits in a numerical value that contribute to its measurement accuracy, including all certain digits and the first uncertain digit.

Significant Figures

The number of digits in a number that are considered to contribute to the accuracy of that number, reflecting the precision of a measurement.

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