Confidential Client Information Can Be Disclosed Outside the Entity Without

question 79

Multiple Choice

Confidential client information can be disclosed outside the entity without violating the AICPA Code of Professional Conduct in each of the following situations except when:

• A) It is reported to the SEC under Section 10A of the Securities Exchange Act
• B) It is to comply with the Private Securities Litigation Reform Act
• C) It protects the auditor's accounting for fraud and illegal acts
• D) It is allowed for under the Dodd-Frank Financial Reform Act

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Definitions:

Emotional State

The current condition of a person's emotions, which can fluctuate based on experiences and internal and external factors.

Grief

The pain of loss experienced when a loved one or something dear is removed, frequently associated with grieving.

Physician-Assisted Suicide

A practice in which a doctor provides a terminally ill patient with a lethal dose of medication, upon the patient's request, which the patient can take to end their life.

Voluntary Euthanasia

The act of intentionally ending a life to relieve pain and suffering, where the individual who wishes to die makes a conscious decision to request help in dying.