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:

Tertiary Consumer

An organism that typically eats secondary consumers, residing at or near the top of a food chain and usually a carnivore or an omnivore.

Ecological Efficiency

A measure of the energy transfer between different trophic levels in an ecosystem, typically representing how much energy from a lower level is available for use at the next level.

Trophic Level

The position that an organism occupies in a food chain, which is a measure of its feeding level.

Decomposers

Organisms, such as bacteria and fungi, that break down dead organisms and waste materials into simpler substances.