I. Introduction

II. Establishing Seller Status Under Section 12(2) ... A. Pinter v. Dahl—Background ... B. Analysis of Pinter

III. Extending Pinter to Attorneys and Accountants ... A. Second Circuit—Wilson v. Ruffa & Hanover, P.C. … B. Ninth Circuit—Moore v. Kayport Package Express … C. The Wilson and Moore Case Line ... D. What Constitutes Solicitation?

IV. The Accountant's Role in Public and Private Placements ... A. Professional Accounting Standards ... B. Accountant's Code of Professional Conduct ... C. The SEC, the Auditor, and New Security Offerings

V. Conclusion