Who amongst the following is liable for errors in the entire Securities Act registration statement under Section 11 of the Securities Act of 1933?
a) A consultant who is hired by a company making a public distribution of securities to improve performance.
b) An auditor who issues an opinion regarding financial statements of a company making a public distribution of securities.
c) An accountant in the accounts division of a publicly traded company which is issuing new securities to the public.
d) An underwriter who is involved in issuance of new securities to the public by a publicly traded company.