The AICPA Has Interpreted Rule 301,Confidential Client Information,to Explicitly Allow

question 61

Multiple Choice

The AICPA has interpreted Rule 301,Confidential Client Information,to explicitly allow a CPA to divulge confidential client information to

• A) The SEC.
• B) The U.S. Department of Justice.
• C) The AICPA Professional Ethics Division.
• D) The Federal Trade Commission.

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Definitions:

Persuasive Approach

A method or strategy designed to convince or influence others to adopt a certain viewpoint or to take a specific action.

Routine Request

Routine request involves asking for something that is considered normal or standard within a particular context or operation.

Best Practices

Methods or techniques that have been generally accepted as superior to any alternatives because they produce results that are superior to those achieved by other means.

Justifying

Providing valid reasons or evidence to support an argument or action.