Which statement best describes the AICPA

interpretation relating to a member's disclosure of an

employer's confidential information?

Using or disclosing confidential employer

information without obtaining the employer's

consent may be considered an act discreditable

to the profession.

The failure to maintain the confidentiality of an

employer's information must be disclosed to all

future employers.

The interpretation applies solely to a member's

paid professional position at an employer and not

to volunteer positions.

The member is not in violation of this

interpretation if the disclosure was made in

connection with seeking new employment.Which statement best describes the AICPA

interpretation relating to form of organization?

Members should disclose their names and

contact information in a prominent location on

their public accounting firm's website.

Members should be listed as employees of public

accounting firms that are registered with the local

state accountancy board.

Members should practice in public accounting

firms whose forms of organization comply with

AICPA council resolutions and applicable state

laws.

Members should practice in public accounting

firms only in those states or territories in which

they have obtained their CPA licenses.