Robert had worked for Smith, Ford, and Weston, CPAS (SFW) for five years. Recently, Robert became aware that Smith, a CPA and one of the partners in the firm, had indicated on an electronic work paper that he had reviewed the work of subordinates (one of which was Robert). Robert is certain that Smith had not reviewed the work (Smith told Robert he had not) and when he talked with Smith to determine whether Smith was aware of any exceptions to professional standards that would support Smith not having to review work, Smith became very agitated. Robert left the employ of SFW shortly after that incident and is now working for another CPA firm. Within a year of leaving SFW he was called to testify about the matter before the Joint Ethics Enforcement Program. Required Based on code rule, is Robert allowed to testify about what he knows?