Choice "C" is correct. Section 18 of the Securities Exchange Act of 1934 subjects a defendant to liability for false or misleading information in the registration statement or other required reports (i.e., 10K, 10Q, or 8K). The defendant is not liable if the defendant can prove a lack of scienter. Because quarterly reports (10Q) are required under the 1934 Act, a defendant who intentionally prepared and filed an incorrect quarterly report would be liable under Section 18.
Choices "a" and "b" are incorrect because they do not deal with registration statements or reports required under the 1934 Act. Additionally, these choices specify that the accountant acted negligently. The 1934 Act requires scienter or intentional action.
Choice "d" is incorrect because it does not deal with registration statements or reports required under the 1934 Act.