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C is corrent. For a purchaser of stock to successfully sue under Section 11 of the Securities Act of 1933, s/he must prove that damages were incurred and that there was a material misstatement or omission in the financial statements included in the registration statement. The plaintiff does not need to prove negligence or scienter. Also, the plaintiff need not prove reliance on the financials (unless the securities were purchased after the CPA firm issued an income statement covering at least 12 months subsequent to the effective date of the registration statement).
B is incorrect. Neither need be proved. 
A is incorrect. Reliance need not be proved. 
D is incorrect. Scienter need not be proved.