In Which of the Following Circumstances Would a CPA Be

question 84

Multiple Choice

In which of the following circumstances would a CPA be ethically bound to refrain from disclosing any confidential client information?

• A)The CPA is issued a summons enforceable by a court order which orders the CPA to present confidential information.
• B)A major stockholder of a client company seeks accounting information from the CPA after management declined to disclose the requested information.
• C)Confidential client information is made available as part of a quality review of the CPA's practice by a peer review team authorized by the AICPA.
• D)An inquiry by a disciplinary body of a state CPA society requests confidential client information.

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Definitions:

Staircase Analysis

An evaluative technique that segments a process or development into distinct levels or phases for detailed assessment and review.

Potential Market

The entirety of consumers who could potentially purchase a product or service, based on their needs and resources.

Brand Awareness

The degree to which customers recognize and understand the unique features or identity of a specific brand's products or services.

Marketing Mix

The set of controllable tactical marketing tools—product, price, place, and promotion—that a company uses to produce a desired response in the target market.