In Which of the Following Circumstances Would a CPA Be

question 8

Multiple Choice

In which of the following circumstances would a CPA be bound by ethics to refrain from disclosing any confidential information obtained during the course of a professional engagement?

• A)The CPA is issued a summons enforceable by a court order that 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 requested as part of a quality review of the CPA's practice by a 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:

Internuclear Axis

The imaginary line that runs through the nuclei of two atoms bonded together, defining the direction of the bond.

Sigma Bond

A single covalent bond formed from the direct overlap of atomic orbitals, sharing a pair of electrons between atoms.

Atomic Orbital

A mathematical function that describes the wave-like behavior of either one electron or a pair of electrons in an atom, defining their probability distribution around a nucleus.

Molecular Orbital

A mathematical function describing the wave-like behavior of an electron in a molecule, which determines its chemical bonding and properties.