A CPA Cannot Be Held Liable for Violating the Duty

question 28

Multiple Choice

A CPA cannot be held liable for violating the duty of confidentiality if:

• A) He receives an urgent phone call from a client and responds to that message while standing in a crowded elevator
• B) He places a phone call to a client from his home office and a family member accidentally overhears the conversation
• C) The client did not have a reasonable expectation of confidentiality for the type of information being communicated
• D) Information was disclosed after an ongoing client relationship had terminated

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Definitions:

Motivational Theories

A set of theories that explain what drives individuals to initiate, direct, and persist in behaviors aimed at achieving personal goals.

Criminal Behavior

Activities that violate the laws of a society and are subject to sanctions from legal institutions.

Drug Control

The regulation, legislation, and policies designed to reduce the supply of and demand for illegal drugs and control the use of legal drugs.

United States Government

The federal government of the United States, a constitutional republic composed of three distinct branches: legislative, executive, and judicial.