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A is corrent. Under the Securities Act of 1933, a CPA is liable to any third-party purchaser of registered securities for losses resulting from misstatements in the financial statements included in the registration statement. The plaintiff (purchaser) must establish that damages were incurred, and that the misstatements were material misstatements of facts.
B is incorrect. Under the 1933 Act, the plaintiff need not prove negligence on the part of the CPA.
C is incorrect. Under the 1933 Act, the plaintiff need not prove s/he relied on the financial statements included in the registration statement.
D is incorrect. Under the 1933 Act it is not necessary for the purchaser of securities to prove scienter, or knowledge of material misstatement, on the part of the CPA.