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.

---

Definitions:

Synaptic Vesicle

A small, spherical structure found within nerve cell endings, responsible for storing neurotransmitters that are released during synaptic transmission.

Axon

The long, slender projection of a neuron that conducts electrical impulses away from the neuron's cell body.

Dendrite

A branched extension of a neuron that receives electrical impulses from other nerve cells.

Myelin Sheath

An insulating layer, or sheath that forms around nerves, including those in the brain and spinal cord, made of protein and fatty substances, which allows electrical impulses to transmit quickly and efficiently along the nerve cells.