In Which of the Following Circumstances Would a Public Accountant

question 64

Multiple Choice

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

• A)The public accountant is issued a subpoena that orders the public accountant to present confidential information.
• B)A major shareholder of a client company seeks accounting information from the public accountant after management declined to disclose the requested information.
• C)Confidential client information is made available as part of a practice inspection of the public accountant's practice.
• D)An inquiry by a disciplinary body of a provincial institute requests confidential client information.

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Definitions:

Carnivore

An animal or organism that primarily consumes the flesh of other animals for nutrition.

Herbivore

An animal that primarily eats plants or plant-based materials.

Trophic Level

The position an organism occupies in a food chain, indicating its level of energy transfer.

Secondary Consumer

An organism that primarily eats primary consumers and is typically a carnivore or an omnivore in a food chain.