Lisa is a California CPA practicing in California. She uses HelpOut, Inc., an entity operating outside the United States, to assist her with bookkeeping and client tax work. This arrangement requires that Lisa disclose confidential information. Which of the following is required when releasing confidential information? I. Written permission must be obtained from the client before releasing the information to HelpOut. II. There is no requirement to disclose the relationship to the client. III. Lisa must inform the client in writing before releasing information to HelpOut. IV. This arrangement, while legal, is not ethical. I only I and II I and III I and IV