Point IFAC Code of Ethics for Professional accountants refers "a distinguishing mark of the accountancy profession is its acceptance of the responsibility to act in the public interest". Which of the following statements best reflects the auditor's duty of confidentiality according to the code? A Auditors must never, under any circumstances, disclose any matters of which they become aware during the course of the audit to third parties, without the permission of the client. ( Auditors may disclose matters to third parties without their client's consent if it is in the public interest, and they must do so if there is a statutory duty to do so. Auditors may only disclose matters to third parties without their client's consent if the public interest or national security is involved. D Auditors may disclose any matters in relation to criminal activities to the police or taxation authorities, if requested to do so by the police or a tax inspector