Accountants may be held liable under Section $18$ of the Securities Exchange Act of $1934$ for:

Multiple Choice

not disclosing working papers to third parties without their clients' consent.

filing documents with the Securities and Exchange Commission $($SEC$)$ that contain fraudulent statements.

not providing their auditing and nonauditing clients with broad disclaimers on all opinion letters the accountant issues.

strict liability in performing audits or constructing financial statements the Securities and Exchange Commission