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In which situations may you disclose confidential client information without violating the AICPA Code of Professional Conduct? In response to a validly issued and enforceable

In which situations may you disclose confidential client information without violating the AICPA Code of Professional Conduct?

In response to a validly issued and enforceable subpoena.

At the request of another client that needs the information to file its tax return.

As an example in a seminar given for CPE credit.

In a proposal to a potential client.

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