Can you answer these questions? Thank you

37. Rule 301 of the AICPA's Code of Professional Conduct requires CPAs to maintain the confidentiality of client information. This rule would be violated if a CPA disclosed information without a client's consent as a result of a: a. subpoena or summons. b. peer review. c. complaint filed with the trial board of the Institute. d. request by a client's largest stockholder. 38. risk represents the possibility that the auditor concludes after conducting an adequate audit that the financial statements were fairly stated when they were actually misstated. a. Business b. Process c. Audit d. Failure 39. Historically, most major lawsuits against CPA firms have dealt with: a. disputes over income tax preparation services. b. disputes arising in the performance of MAS contracts. c. disputes over the accuracy of bookkeeping services. d. audited and unaudited financial statements. 40. A major purpose of federal securities regulations is to: a. provide sufficient reliable information to the investing public who purchases securities in the marketplace. establish the qualifications for accountants who are members of the profession. eliminate incompetent attorneys and accountants who participate in the registration of securities to be offered to the public. provide a set of uniform standards and tests for accountants, attorneys, and others who practice before the Securities and Exchange Commission. A member in public practice may perform for a contingent fee any professional services for a client for whom the member or member's firm performs: a. an audit. b. consulting services. preparation of an original tax return. d. preparation of an amended tax return