Dart Corporation engaged Jay Associates, CPAs, to assist in a public stock offering. Jay audited Dart’s financial statements and gave an unqualified opinion, despite knowing that the financial statements contained misstatements. Jay’s opinion was included in Dart’s registration statement. Hansen purchased shares in the offering and suffered a loss when the stock declined in value after the misstatements became known. 

If Hansen succeeds in the Section 11 suit against Dart, Hansen will be entitled to 

a. Damages of three times the original public offering price. 

b. Rescind the transaction. 

c. Monetary damages comparable to the loss suffered. 

d. Damages, but only if the shares were resold before the suit was started.