1)Please tell member Patma which of the following istrueregarding disclosure of conflicts of interest.

Conflicts of interest need not be disclosed to clients if they have been reduced to an acceptable level.

It is always sufficient to disclose the existence of the conflict of interest without disclosing its particulars.

Conflicts of interest never need to be disclosed to third parties who are not clients.

Conflicts of interest should be disclosed to clients and affected third parties, even if threats to compliance have been reduced to an acceptable level.

2)Badger is the tax accountant for Governor Spade, who does not wish to disclose his tax situation. Under which circumstances may Badgernotproperly disclose this confidential information?

Governor Spade changes his mind and authorizes Badger to disclose the information.

The state attorney general is investigating corruption by Governor Spade and issues an enforceable subpoena for the records.

Badger has not been paid by Governor Spade for more than two years.

Governor Spade has filed a complaint about Badger with the state accountancy board and the board will need to see the relevant tax documents in order to judge whether or not Badger met professional standards.