The Code of Professional Conduct states that a CPA must not disclose or use any confidential information learned as a result of business relationships without clients authority. In which of the following situations a CPA would be in violation of the code?

1. Disclosing confidential information in compliance with an order issued by a court of law

2. Disclosing confidential information to another company interested in purchasing a clients business

3. Disclosing confidential information associated with a disciplinary hearing conducted by the provincial professional association

4. Disclosing confidential information in order to discharge the CPAs responsibilities in accordance with CAS