A CPA provides services to two clients in the same i ndustry Both clients have been informed of this fact and have acknowledged eir approval in writing. As a result The duty of confidentiality has been waived and does not apply to the to accountant-client Ob The CPA sonetheless is violating professional standards concerning conflicts of interest Oc Must be careful to not share specific information learned from one client with the other client Od Must be careful to not utilize general industry experience gained from serving one client to benefit the other client QUESTION 3 For a CPA who performs auditing services, the most significant coaflict of interest that is ikely to arie is bertween Ga Two clients who both are aggressively pursuing sales to the same prospective customer b The client's interest and the public interest C The CPA's interest and asother CPA's interests O d Two clients who both se= the same product in different geographic markets