When Courts Find Accountants Liable for Constructive Fraud, the Implication

Multiple Choice

When courts find accountants liable for constructive fraud, the implication is that:

A) Auditors should always be liable when investors lose money due to deceit
B) Accountants may be liable for fraud even when they had no knowledge of deceit
C) Auditors should be able to detect all deceit by management
D) Accountants may be held liable even to third parties to whom they did not have a duty