Ingram is a CPA employed by Jordan, Keller, and Lane, CPAs, to audit Martin Enterprises, Inc., a fast-growing service firm that went public two years ago. The financial statements that Ingram audited were included in a proxy statement proposing a merger with several other firms. The proxy statement was filed with the SEC and included several inaccuracies.

First, approximately $1 million, or more than 20 percent, of the previous year's ‘‘net sales originally reported'' had proven nonexistent by the time the proxy statement was filed and had been written off on Martin's own books. This was not disclosed in the proxy statement, in violation of Accounting Board Opinion Number 9.

Second, Martin's net sales for the current year were stated as $11,300,000, when in truth they were less than $10,500,000. Third, Martin's net profits for the current year were reported as $700,000, when in fact the firm had no earnings at all.

a. What civil liability, if any, does Ingram have?

b. What criminal liability, if any, does Ingram have?