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:

Biological Factors

Aspects of biology that influence or determine the physical and psychological characteristics of an organism, including genetics and physiology.

Social Factors

Elements within society that influence the ways in which individuals behave and interact, such as cultural norms, education, and family systems.

Ethical

Pertaining to morals, principles of right and wrong conduct, and the philosophy regarding what is morally right or wrong.

Moral

Relating to principles of right and wrong in behavior, especially within the context of ethics or values.