Choice "A" is correct. A CPA does not guarantee everything to be accurate, only that the work was performed in a competent and professional manner.Choice "d" is incorrect. A CPA who exercises the degree of care that a reasonably competent CPA would exercise under the circumstances has met his or her duty of care and would not be found negligent.Choice "b" is incorrect. In most states, a CPA's duty of care extends not only to the client, but also to all persons whom the CPA knows will be relying on the CPA's work.Choice "c" is incorrect. A CPA's liability with regard to fraud is very broad, liability for fraud extends to all persons who rely on the fraudulent financial statements.