Which of the Following Would Not Be Considered Confidential Information

question 60

Multiple Choice

Which of the following would not be considered confidential information obtained in the course of an engagement for which the client's consent would be needed for disclosure?

• A) Information about whether a consulting client has paid the CPA's fees on time.
• B) The actuarial assumptions used by a tax client in calculating pension expense.
• C) Management's strategic plan for next year's labor negotiations.
• D) Information about material contingent liabilities relevant for audited financial statements.

---

Definitions:

Inner Ear

The innermost part of the ear, containing the cochlea and vestibular system, crucial for hearing and balance.

Trichromatic Theory

A theory that explains how the human eye sees color by the presence of three types of cones sensitive to different wavelengths of light: short (blue), medium (green), and long (red).

Color Vision

The ability of the eye to distinguish different wavelengths of light, enabling the perception of various colors.

Colorblindness

A genetic or acquired inability to see color or differentiate colors, affecting the perception of hues.