A CPA Violates the Duty of Confidentiality If,without Obtaining Client

question 16

Multiple Choice

A CPA violates the duty of confidentiality if,without obtaining client consent,she discloses potentially embarrassing client information to:

• A) Her CPA firm partner
• B) A third party service provider who prepares depreciation schedules reflected and incorporated into the client's tax return
• C) A document delivery company
• D) A moving company that helps pack and relocate the CPA firm from its former office location to a new location

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Definitions:

Fixed Costs

Costs that do not vary with the level of production or sales, such as rent, salaries, and insurance, remaining constant regardless of business activity levels.

Self-actualization Needs

According to Maslow's hierarchy, the highest level of psychological development where an individual reaches their full potential.

Psychological Development

The growth and change in an individual's cognitive, emotional, and social capabilities and behaviors throughout their life.

Esteem Needs

A concept in Maslow's hierarchy referring to the human desire for respect, self-esteem, and recognition from others.