The AICPA Code of Professional Conduct states that a CPA shall not disclose any confidential information obtained in the course of a professional engagement except with the consent of the client. This rule should be understood to preclude a CPA from responding to an inquiry made by

a. The trial board of the AICPA.

b. An investigative body of a state CPA society.

c. A CPA-shareholder of the client corporation.

d. An AICPA voluntary quality review body.