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D is corrent. In an action brought under the antifraud provisions of Section 10(b) and Rule 10b-5 of the Securities Exchange Act of 1934, a plaintiff must prove the following: (1) that plaintiff suffered damages, (2) there was a material misstatement or omission in the financial information audited by the CPA, (3) that the plaintiff relied on financial information, and (4) existence of scienter. There is no requirement that the plaintiff specifically prove that the CPA violated generally accepted auditing standards.
A is incorrect. This must be proved. 
A is incorrect. This must be proved. 
A is incorrect. This must be proved.