Under Section 35 Companies Act 2013, civil liability for mis-statement in prospectus attaches to:

1. Section 35(1) Companies Act 2013 imposes joint and several civil liability for mis-statement in prospectus on: (a) the company; (b) every person who is a director of the company at the time of issue of prospectus; (c) every person who has authorised himself to be named and is named in the prospectus as a director or as having agreed to become a director; (d) every promoter; (e) every person who authorised the issue of the prospectus; and (f) every person who is an expert referred to under Section 26(5). 2. Defences: (i) prospectus issued without knowledge or consent; (ii) reasonable ground to believe the statement was true; (iii) immediate withdrawal/notice on becoming aware. 3. Section 35(3) deals with civil liability for fraud. 4. Hence option B is correct. _Source: Companies Act 2013 (Act 18 of 2013), Govt. of India MCA — Companies Act 2013, Section 35_