11. In order for a plaintiff to recover damages under Section 10(b), he or she must prove that the accountant breached the duty of due diligence : 12. According to the Private Securities Litigation Reform Act of 1995 (PSLRA), an auditor must use proportional procedures in an audit to detect any illegal acts of the company being audited. If something illegal is detected, the auditor must it to the company's board of directors, audit committee, or the SEC. After the PSLRA was passed, parties are subject to liability, rather than joint and several liability. However, if an accountant knowingly aids and abets a primary violator, the SEC can seek o r monetary Fill in the blanks with words that would best complete the passage. extraordinary adequate present an injunction absolute prison time reimbursement damages ordinary disclose code, and Select laws related to certifying 13. Accountants may be found criminally liable for violations of the Select laws, the Select false reports, atering account books, or using false financial statements to obtain credit. 14. Making false statements in a tax return or willfully aiding or assisting others to prepare a false tax return is: a. common b. a misdemeanor ca felony d. a violation of GAAS