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calcrismore calcrismore
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In which of the following circumstances would a CPA be ethically bound to refrain from disclosing any confidential client information?

▸ The CPA is issued a summons enforceable by a court order which orders the CPA to present confidential information.

▸ A major stockholder of a client company seeks accounting information from the CPA after management declined to disclose the requested information.

▸ The confidential client information is made available as part of a quality review of the CPA's practice by a peer review team authorized by the AICPA.

▸ An inquiry by a disciplinary body of a state CPA society requests confidential client information.
Textbook 

Auditing and Assurance Services


Edition: 17th
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kamarie3kamarie3
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A major stockholder of a client company seeks accounting information from the CPA after management declined to disclose the requested information.

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