Before Disclosing Confidential Information,a CPA Generally Must Obtain Client Consent

question 4

Multiple Choice

Before disclosing confidential information,a CPA generally must obtain client consent.This consent must be:

• A) Included in the original engagement agreement signed at the outset of an accountant-client relationship
• B) Included in the original engagement agreement or in a subsequent amendment to that document
• C) Specific to a particular fact or set of facts
• D) In writing, but the parties have substantial flexibility in deciding on the form and content of such a consent document

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Definitions:

Ratings

Assessments or evaluations of the quality, popularity, or performance of something such as a TV show, product, or service.

Exposure

The extent to which a target audience encounters a specific marketing message or brand over a specific period.

Costs

Expenses incurred by a business or individual in the production of goods or services or in the conduct of activities.

Reach

A measure of the extent to which a message, advertisement, or marketing campaign is seen or recognized by the target audience.