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B is corrent because despite a CPA’s adherence to custom of the profession, negligence may nevertheless be present. In certain cases the SEC and the courts have held that even though the CPA adhered to GAAP and GAAS, negligence was present when misleading financial statements resulted. The SEC and the courts are showing an increasing proclivity to not allow customs of the profession to preclude using a case of negligence against CPAs.
A is incorrect because the custom of the profession argument may be raised by the plaintiff-client to prove that the CPA’s deviation from that standard constituted negligence.
C is incorrect because literal adherence to GAAP and GAAS will be persuasive, but not conclusive, in proving that the CPA was not negligent.
D is incorrect because failure to satisfy the custom of the profession constitutes negligence, but not gross negligence. To prove gross negligence, the client would have to show a reckless disregard for the truth by the CPA.