A CPA Cannot Be Held Liable for Violating the Duty

question 28

Multiple Choice

A CPA cannot be held liable for violating the duty of confidentiality if:

• A) He receives an urgent phone call from a client and responds to that message while standing in a crowded elevator
• B) He places a phone call to a client from his home office and a family member accidentally overhears the conversation
• C) The client did not have a reasonable expectation of confidentiality for the type of information being communicated
• D) Information was disclosed after an ongoing client relationship had terminated

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Definitions:

Antihistamines

Medications used to relieve or prevent the symptoms of allergies by blocking the action of histamine.

Analgesics

Medicinal drugs used to relieve pain without causing anesthesia; also known as painkillers.

Behavioral View

An approach to psychology that focuses on observable behaviors and the ways in which they're learned from the environment.

Token Economies

A behavioral modification technique that uses tokens as a form of reinforcement for desired behaviors, which can later be exchanged for privileges or rewards.