Lisa Ledger, a California CPA practicing in California, uses HelpOut, Inc., a third-party service provider operating outside the United States, to assist her in furnishing bookkeeping and tax work for her clients. This necessitates Lisa Ledger disclosing confidential information to HelpOut, Inc. Which of the following is required with respect to the release of such information?

 A) Written permission-to-disclose must be obtained from the client prior to releasing the information to HelpOut, Inc

 B) Prior to using HelpOut, Inc.'s services, Lisa Ledger enters into a contractual agreement with HelpOut, Inc. to maintain confidentiality of the information, and Lisa Ledger is reasonably assured that HelpOut, Inc. has procedures that will prevent unauthorized release of the information.

 C) Lisa Ledger must inform the client in writing prior to releasing information to HelpOut, Inc.

 D) Both a and c are required

E) Both a and b are required