Under Rule 301 of the AICPA Code of Professional Conduct, a CPA must not disclose confidential client data without the specific consent of the client. Under what conditions might a disclosure of confidential information without the client’s consent be appropriate?
Answer to relevant QuestionsWhat are the SSTS? Who issues them? Discuss their principal objectives. What guidelines are provided by SSTS No. 3 as to the reliance by a member on information supplied by the taxpayer for use in preparing the taxpayer’s return? Ethical professional behavior is the interaction of several standards. Identify these standards and briefly describe each. Which subpart and section of Circular 230 discusses each the following topics? a. Conflicting interests b. Disreputable conduct c. Assistance from disbarred or suspended persons d. Representing oneself before the IRS Answer each of the following questions: a. What is found in Subpart A, § 10.7 (a) of Circular 230? b. Describe the requirements of Rule 301 of the AICPA Code of Conduct. c. Which SSTS discusses the use of estimates in ...
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