The Confidentiality Standard in the AICPA Code Provides a Blanket

question 43

Multiple Choice

The confidentiality standard in the AICPA code provides a blanket exception to the rule in each of the following situations except:

• A) In response to a validly issued court summons
• B) To provide information to the PCAOB in its inspection process
• C) To defend oneself in an ethics investigation
• D) In response to a successor auditor's request

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Definitions:

Exception Handler

Code block or mechanism that handles or catches exceptions or errors occurring during the execution of a program.

Throw Statement

A command in many programming languages used to trigger an exception or error condition.

Throwing An Exception

Throwing an exception involves programmatically generating an error or exception condition, using statements like throw in Java, to signal that an abnormal or unexpected scenario has occurred.

Finally Block

A block in Java that follows try-catch blocks and is executed regardless of an exception being thrown or not.