Which of the following is accurate with respect to litigation involving CPAs?

A. A CPA will not be found liable for an audit unless the CPA has audited all affiliates of that company.

B. A CPA may not successfully assert as a defense that the CPA had no motive to be part of a fraud.

C. A CPA may be exposed to criminal as well as civil liability.

D. A CPA is primarily responsible, while the client is secondarily responsible for the notes in an annual report filed with the SEC.

C. A CPA may be exposed to criminal as well as civil liability.