<Li> Constant purchasing power </Li> <Tr> <Td> Major types (show) <Ul> <Li> Auditing </Li> <Li> Cost </Li> <Li> Forensic </Li> <Li> Financial </Li> <Li> Fund </Li> <Li> Governmental </Li> <Li> Management </Li> <Li> Social </Li> <Li> Tax </Li> </Ul> </Td> </Tr> <Ul> <Li> Auditing </Li> <Li> Cost </Li> <Li> Forensic </Li> <Li> Financial </Li> <Li> Fund </Li> <Li> Governmental </Li> <Li> Management </Li> <Li> Social </Li> <Li> Tax </Li> </Ul> <Tr> <Td> Key concepts (show) <Ul> <Li> Accounting period </Li> <Li> Accrual </Li> <Li> Constant purchasing power </Li> <Li> Economic entity </Li> <Li> Fair value </Li> <Li> Going concern </Li> <Li> Historical cost </Li> <Li> Matching principle </Li> <Li> Materiality </Li> <Li> Revenue recognition </Li> <Li> Unit of account </Li> </Ul> </Td> </Tr>

Which of the following can be the basis for accountant liability under state law