The privilege of a CPA is best described by which of the following:

a. The privilege requires the CPA not to divulge knowledge about the client that was obtained while rendering accounting services to a client, even if the CPA is subpoenaed to appear in court in a criminal case or civil case.

b. The privilege requires the CPA to take the witness stand in a federal civil tax proceeding, and requires the CPA to be sworn in as a witness, but legally permits the CPA not to testify even if the client wants the CPA to testify.

c. The privilege requires the CPA to take the witness stand in a federal civil tax proceeding, and requires the CPA to be sworn in as a witness, but legally permits the CPA not to testify only if the client wants the CPA not to testify.

d. The privilege requires the CPA not to divulge knowledge about the client that was obtained while rendering accounting services to a client, but does not permit the CPA to refuse to answer questions in court upon being sworn in as a witness.

e. None of the other choices are correct.