In Which of the Following Circumstances Would a CPA Be

question 84

Multiple Choice

In which of the following circumstances would a CPA be ethically bound to refrain from disclosing any confidential client information?

• A)The CPA is issued a summons enforceable by a court order which orders the CPA to present confidential information.
• B)A major stockholder of a client company seeks accounting information from the CPA after management declined to disclose the requested information.
• C)Confidential client information is made available as part of a quality review of the CPA's practice by a peer review team authorized by the AICPA.
• D)An inquiry by a disciplinary body of a state CPA society requests confidential client information.

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Definitions:

Cramér's V

A measure of association between two nominal variables, indicating the strength of their relationship.

Effect Size

A quantitative measure of the strength of a phenomenon or the magnitude of a difference in a statistical analysis.

Cramér's V

A measure of association between two nominal variables, giving a value between 0 and 1 to indicate the strength of association.

Null Hypothesis

A statement that assumes no effect or no difference in a statistical hypothesis test, serving as a default or starting assumption.