An accountant is least likely to be held liable for accounting fraud if he or she

A) uncovers suspicious financial transactions but does not inform the client.
B) fails to discover every impropriety in a client's books.
C) reports fictitious revenues in a client's financial statement.
D) conceals liabilities or debts, or artificially inflates assets, for a client.

An accountant's failure to discover every impropriety in a client's books might not necessarily lead to liability for accounting fraud, especially if the accountant exercised due diligence and followed professional standards. In contrast, actively concealing information, failing to report suspicious activities, or directly engaging in fraudulent reporting would more likely result in liability.