Section 11 of the Securities Act of 1933, and Section 10 of the Securities Exchange Act of 1934 make a CPA potentially llable to a purchaser of registered securities. For items a through f, place a checkmark () under the column if the plaintiff must prove its existence: Section 10 (1934 Securities Section 11 Plaintiff must provide (1933 Securities Act) Exchange Act) Financial statements were misleading b CPA did not perform with due diligence. C Plaintiff relied upon the financial statements d CPA acted with scienter e Plaintiff suffered a loss f Plaintiff was the primary beneficiary of the audit