Howard Beale, a member, uses Outsource Inc., a third-party service provider, to assist him in furnishing bookkeeping and tax work for his clients. This necessitates Howard Beale disclosing confidential client information to Outsource Inc. Howard Beale is not a California licensee, and he practices outside of California. In addition to informing his clients that he is using a third-party service provider which of the following is required with respect to the release of such information?

A.Prior to using Outsource Inc.'s services, Howard Beale enters into a contractual agreement with Outsource Inc. to maintain the confidentiality of the information, and Howard Beale is reasonably assured that Outsource Inc. has procedures that will prevent unauthorized release of the information.

B.Specific client consent is obtained prior to releasing the information to Outsource Inc.

C.The client must contact Outsource, Inc. to ensure that their confidential information will not be disclosed.

D.Either a or b is required.

E.All of the above are required.