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Alex, a member, provides various attest and non-attest services to Bisk & Associates and has been doing so for approximately fifteen years. During this fifteen

Alex, a member, provides various attest and non-attest services to Bisk & Associates and has been doing so for approximately fifteen years. During this fifteen year association with Bisk & Associates there have been no major disagreements or disputes between the parties and Alex has always provided timely and responsive services to the client. Alex prepared a financial statement for Bisk & Associates for the year 20X2 which was submitted to Bisk & Associates' bank for the purpose of obtaining credit. The financial statement was completed by Alex in February 20X3 and submitted to the bank in March 20X3. In May 20X3, Bisk & Associates discovered that their bookkeeper had committed fraud and had stolen approximately $100,000 from the company over a three year period. As a result of this discovery, Bisk & Associates initiated a claim for malpractice against Alex. When Alex was informed of the claim she immediately contacted her professional liability insurance carrier as required by the carrier. Which of the following is a violation of the prohibition against disclosure of confidential client information?

A Complying with the insurance carrier's request for Bisk & Associates' general ledger.

B Reviewing all correspondence and emails between Alex and Bisk & Associates for the past three years with a profes- sional colleague who had been previously sued for malpractice by one of their clients.

C Complying with the insurance carrier's request for all correspondence and emails between Alex and Bisk & Associates for the past three years.

D Both a. and c. are violations of the prohibition against disclosure of confidential client information.

E Both b. and c. are violations of the prohibition against disclosure of confidential client information.

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