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:

Musculoskeletal System

The organ system that enables humans to move using the muscular and skeletal systems, including bones, muscles, tendons, ligaments, and cartilage.

Nervous System

The network of nerve cells and fibers transmitting signals between different parts of the body.

Oppose Movement

Resistance or counteraction to a physical movement or initiative.

Drawsheet

A sheet placed under patients, allowing healthcare workers to easily reposition them in bed.