登录之后可查看解析

C is corrent. The requirement is to identify the applicability of Section 18 of the Securities Exchange Act of 1934. Under the liability provisions of Section 18 of the Securities Exchange Act of 1934, an accountant is generally liable when s/he prepares and files intentionally an incorrect quarterly report with the SEC. Therefore, this answer is correct.
A is incorrect because approving negligently a reporting corporation’s incorrect internal financial forecasts would not generally create liability for an accountant under Section 18.
B is incorrect because Section 18 does not in general make an accountant liable for negligently filing a tax return of a reporting corporation with the IRS.
D is incorrect because although it does not involve an accountant intentionally failing to notify a reporting corporation’s audit committee of defects in verification of accounts receivable, this action by itself would not in general cause him/her to be liable under Section 18 of the Securities Exchange Act of 1934.