Problema $3$

$\backslash$table$[[$Partial $($or Complete$)$ Definition,Term$],[$a A federal securities statute covering registration statements for securities to be sold to the public.,$1.$ Breach of contract$],[\backslash$table$[[$b$.$ A method of allocating damages to each group that is liable according to that group's pro$-$rata share of any damages recovered by$],[$the plaintiff. For example, if the plaintiff was arrarded a total of $$500,000$ and the CPAs were found to bear $30$ percent of the$],[$responsibility for the damages, the CPAs would be assessed $$150,000.]],\backslash$table$[[2.$ Common law:$],[3.$ Constructive fraud$],[4.$ Defendant$]]],[\backslash$table$[[$c$.$ Damage to another is directly attributable to a wrongdoer's act. This issue may be raised as a defense in litigation$-$that is$,$ the$],[$defense may argue that some other factor caused the loss.$]],5.$ Fraud$],[$d$.$ Failure of one or both parties to a contract to perform in accordance with the contract's provisions.,$6.$ Joint and several liability$],[lon$ Intent to deceive, manipulate, or defraud. This concept is used in the $1934$ Securities Exchange Act to establish auditor liability.,$7.$ Negligence$],[$f Misrepresentation by a person of a material fact, knom by that person to be untrue or made with recilless indifference as to$,8.$ Ponzi scheme$],[\backslash$table$[[$f$.$ Misrepresentation by a person of a material fact, known by that person to be untrue or made with reckless indifference as to$],[$whether the fact is true, with intent to deceive and with the result that another party is injured.$]],9.$ Proportionate liability$],[2.$ Performing duties with such recklessness that persons believing the duties to have been completed carefully are being misled.,$10.$ Proximate cause$],[$The person performing the duties does not have knowledge of misrepresentations within the financial statements.,$11.$ Scienter$],[$h$.$ Unwritten law that has developed through court decisions; it represents judicial interpretation of a society's concept of fairness.,$12.$ Securities Act of $1933],[\backslash$table$[[$i$.$ Violation of a legal duty to exercise a degree of care that an ordinarily prudent person would exercise under similar$],[$circumstances$.]],\backslash$table$[[13.$ Securities Exchange Act of $1934],[14.$ Statutory laxt$]]],[$j$.$ Written larr created by state or federal legislative bodies.,$]]$