$39$ TB MC Ou$.04-14$ Jones, CPA, is in court defending himself...

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

Multiple Choice

The plaintiffs did not show him to be negligent.

He performed the audit with good faith.

He performed the audit with due diligence.

He is not guilty of gross negligence.