登录之后可查看解析

A is corrent. A purchaser of securities may recover losses from the CPA firm that failed to discover the omission of a fact material to the statements under the Securities Act of 1933. The statute of limitations for this civil action is 1 year from the discovery of the omission and 3 years from the offering date.
B is incorrect. The plaintiff need not prove reliance.
C is incorrect. The plaintiff need not prove negligence. Once the plaintiff proves that s/he purchased a security issued under a registration statement containing a misleading statement or omission of a material fact and s/he suffered an economic loss, the burden of proof shifts to the defendants. Defendants such as CPAs may use a due diligence defense but this is ruled out in this question because Yost failed to exercise due diligence.
D is incorrect. Privity of contract is not required between the plaintiff and Yost.