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Andrea, a CPA and professional staff member who has decided to leave Credit & Balance, CPAs for a position in industry, wishes to submit to

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Andrea, a CPA and professional staff member who has decided to leave Credit & Balance, CPAs for a position in industry, wishes to submit to possible future employers a list of names of private and publicly held companies on whose engagements she has worked during the eight years she has been with Credit & Balance, CPAs. What does the Code of Professional Conduct require Andrea to do before she may show such a list to a future employer? The Code of Professional Conduct has no requirements in this area since it has no jurisdiction once you leave the field of public accounting. Andrea is free to disclose anything she desires to ob- tain a job outside of public accounting. Andrea must get each client's permission to be on such a list. The only requirement is that Andrea makes sure that revealing the name of a client engagement she has worked on does not entail the release of confidential client information. Andrea need not get permission from the publicly held companies since it is public knowledge who their auditors are. She must get permission from the privately held companies since the fact that they engage CPAs is not public information

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