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In which of the following circumstances would a CPA be bound by ethics to refrain from disclosing any confidential information obtained during the course of a professional engagement?

A. The CPA is issued a summons enforceable by a court order that orders the CPA to present confidential information.

B. A major stockholder of a client company seeks accounting information from the CPA after management declined to disclose the requested information.

C. Confidential client information is requested as part of a quality review of the CPA's practice by a review team authorized by the AICPA.

D. An inquiry by a disciplinary body of a state CPA society requests confidential client information.

Accounting Basics, Accounting

  • Category:- Accounting Basics
  • Reference No.:- M942696

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