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.

---

Definitions:

DSM-5

The Diagnostic and Statistical Manual of Mental Disorders, Fifth Edition, a classification and diagnostic tool used in psychiatry.

Genetic Markers

Sequences in the DNA that can indication the presence of a particular gene or variations thereof, often used for identifying traits, genetic conditions or tendencies.

Biochemical Markers

Biological substances used as indicators of biological processes, states, or conditions.

Alcoholism

A chronic disease characterized by uncontrolled drinking and preoccupation with alcohol, often leading to physical, mental, and social impairments.