Which of the following is true of Section 10A of the Securities Exchange Act of1934?

A.

It serves as a defense an accountant can assert by claiming due diligence to avoid civil liability.

B.

It prohibits any manipulative or deceptive practice in connection with the process of the probate.

C.

It imposes a criminal liability on accountants for making misstatements or omissions in nonaudit services.

D.

It enforces a duty on auditors to detect and report illegal acts committed by their clients.