The Confidentiality Rules in the AICPA's Code of Ethics for CPAs

question 11

Multiple Choice

The confidentiality rules in the AICPA's code of ethics for CPAs prohibits accountants

• A) from testifying against a former client in a court of law
• B) from communicating with successor auditors
• C) from obtaining legal counsel prior to disclosing information obtained in an accountant-client relationship
• D) from voluntarily disclosing information obtained in an accountant-client relationship

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Definitions:

Criterion Validity

The extent to which a measure is related to an outcome or, more specifically, the effectiveness of a test in predicting an individual's behavior in specific contexts.

Psychological Test

A standardized measure of a sample of a person's behavior or mental processes.

Personality Trait

A characteristic way of thinking, feeling, and behaving that is relatively stable over time and across situations.

Reliable

The quality of being consistently good in quality or performance; able to be trusted.