A CPA Wishes to Mention the Names of Her Most

question 7

Multiple Choice

A CPA wishes to mention the names of her most prominent clients on her website.The mere existence of a professional relationship between a CPA and a small business client:

• A) Never may be disclosed due to the duty of confidentiality
• B) Never may be disclosed unless the client gives it specific consent
• C) Generally may be disclosed by a CPA as long as the substance of the communications between them is not disclosed
• D) Always may be disclosed, but it is advisable to first request the client's permission to avoid jeopardizing the client's goodwill

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Definitions:

Thrust Faulting

A type of fault in which the hanging wall moves upward relative to the footwall, common in regions of compression.

Volcanic Fields

Regions of the Earth's crust that are prone to volcanic activity and are scattered with multiple volcanoes.

Magma

A molten or semi-molten rock material beneath the Earth's surface from which igneous rock is formed by cooling.

Continental Crust

The relatively thick part of the Earth's crust that forms the large landmasses. It is generally older and more complex than the oceanic crust.