A CPA Wishes to Mention the Names of Her Most

question 7

Multiple Choice

A CPA wishes to mention the names of her most prominent clients on her website.The mere existence of a professional relationship between a CPA and a small business client:

• A) Never may be disclosed due to the duty of confidentiality
• B) Never may be disclosed unless the client gives it specific consent
• C) Generally may be disclosed by a CPA as long as the substance of the communications between them is not disclosed
• D) Always may be disclosed, but it is advisable to first request the client's permission to avoid jeopardizing the client's goodwill

---

Definitions:

Title Examination

The process of reviewing and analyzing legal documents related to property ownership to ensure the title is valid and free from defects or encumbrances.

Tax Lien

A legal claim by a government entity against a noncompliant taxpayer's assets.

Title Insurance

A type of insurance policy that protects property owners and lenders against losses from defects in titles.

Title Application

A formal request to a government authority for the recognition or registration of an ownership claim over a piece of property, often related to real estate.