In Which of the Following Circumstances Would a CPA Be

question 23

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) The 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:

Mindfulness Meditation

A form of meditation that involves focusing one's mind on the present moment, often as a method of managing stress or improving mental health.

Cognitive And Behavior Therapy

A form of psychotherapy that treats problems and boosts happiness by modifying dysfunctional emotions, behaviors, and thoughts.

Present Moment

The current point in time, emphasizing awareness and focus on the immediate experience.

Vivid

Producing powerful feelings or strong, clear images in the mind.