For each of the following situations involving relations between auditors and the companies they audit indicate whether it violates IESBA’s Code of Ethics for Professional Accountants and the rationale for the applicable guideline. 

A. Yaping Lei, CPA, discloses confidential information in a peer review of the firm’s quality control procedures.

B. Frank Smith, CPA, prepares and submits a tax return to the internal revenue service which he believes omits income his client receives from trading goods on eBay.com.

C. El-Hussein El-Masery, CA, is auditing a company in Nigeria that has offered to send him and his wife on a holiday in Hawaii for two weeks.

D. Tabula Gonzales, CP, says in an interview in the local paper that Emilio Rios, CP, misleads his clients about the quality of his audit work.