CPAs in public practice are required to adhere to strict rules pertaining to client confidentiality. In general, client permission must be obtained before the CPA releases any confidential information. Which of the scenarios below best represents a viable exception to the client confidentiality rules? O The CPA discloses confidential client information as a result of a subpoena received from a legal authority. O The CPA discloses all confidential client information as part of a peer review instituted by a State Board of Accountancy. O There are no exceptions to the client confidentiality rule. O An audit client of the CPA contacts the auditor to object about information that will be disclosed in the financial statements which the client feels is confidential.