Walters, a member, has been in public practice for nearly 20 years. Over the years, she has developed a number of specialties including tax dispute resolution, obtaining SBA financing, and evaluating tax sheltered investments. In an effort to expand her practice, Walters wants to promote her recently developed expertise in forensic accounting related to divorces. She had handled nearly a dozen such engagements during the past year and Walters wants to develop a marketing brochure for the specialty that includes the names of the clients she has represented. In this situation, would Walters be able to reveal the names of clients she has represented in divorce cases without obtaining the client's consent?

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a) Yes. It is not necessary to obtain a client's consent to disclose their names in this situation.

b) No. Disclosure of client's names in this situation would suggest that the client is having marital difficulties which may be confidential information.

c) No. Disclosing the names of clients is a violation of confidentiality in all cases unless specific client consent is obtained.

d) None of the above are correct.