Any help is apprechiated! Thank you!

Under the ACAT Code of Ethics regarding liability for negligence, which of the following will be considered prima facie evidence of a negligence violation? C) a) Incorrect judgment evidenced by the accountant C) b) A violation of Generally Accepted Accounting Principles and Generally Accepted Auditing Standards C) c) The failure to discover every impropriety on his or her client's books C) d) The failure to discover defalcations or fraud in his or her client's books