[Ethics Questiоn] Dаde Cоrpоrаtion mаde a public offering of $150,000,000 convertible debentures (type of bond) and registered the offering with the SEC. The registration statement contained financial statements certified by Verne Roberts, CPA. The financial statements overstated Dade Corporation’s net income and assets by 30% and understated Dade Corporation's liability by 20%. Verne Roberts did NOT carefully follow GAAS and failed to detect any problems. Once discovered, the bond prices dropped from $1,000 (their original selling price) to $750 per bond. Nicole had purchased $30,000 of the debentures at the original price and now wants to recover damages. Nicole’s best cause of action is under: