Which of the Following Statements Regarding Confidentiality Principles Is FALSE

question 28

Multiple Choice

Which of the following statements regarding confidentiality principles is FALSE?

• A)The general principle of confidentiality is that a public accountant (PA)must not disclose any confidential information without the specific consent of the client.
• B)These principles allow a PA to ignore the obligation to comply with a validly issued subpoena or summons.
• C)Members of any professional association involved with professional practice reviews may not disclose any confidential client information that comes to their attention in carrying out those reviews,but neither should it restrict any exchange of information that is necessary for the review.
• D)Confidential information is information that should not be disclosed to outside parties unless demanded by a court or an administrative body with the power to do so.

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Definitions:

Layer Cake

A metaphor often used in political science to describe a clear-cut division of responsibilities and powers among different levels of government, similar to the distinct layers in a layer cake.

Fruit Cake

A dense cake made with chopped candied fruit, nuts, spices, and sometimes soaked in spirits, often served during the holiday season.

Political Ideologies

Sets of beliefs and values that provide a framework for political, economic, and social policies.

Liberals

Individuals or political parties advocating for policies that emphasize individual freedoms, social justice, and progressive reform.