Question
In which of the following circumstances would a CPA be bound by ethics to refrain from disclosing any confidential information about a client? a. The
a. The CPA is issued a summons enforceable by a court order which orders the CPA to present confidential information.
b. A major stockholder of a client company seeks accounting information from the CPA after management declined to disclose the requested information.
c. Confidential client information is made available as part of a quality review of the CPA’s practice by a peer review team authorized by the AICPA.
d. An inquiry by a disciplinary body of a state CPA society requests confidential client information.
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Auditing and Assurance Services
Authors: Timothy Louwers, Robert Ramsay, David Sinason, Jerry Straws
6th edition
978-1259197109, 77632281, 77862341, 1259197107, 9780077632281, 978-0077862343
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