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Which of the following legislations provides for both civil and criminal penalties, including up to recovering treble damages, for securities fraud by accountants? A. Private

Which of the following legislations provides for both civil and criminal penalties, including up to recovering treble damages, for securities fraud by accountants?

A. Private Securities Litigation Reform Act of 1995

B. Section 32(a) of the Securities Exchange Act of 1934

C. Tax Reform Act of 1976

D. Racketeer Influenced and Corrupt Organizations Act

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