Without the consent of the client, a CPA should not disclose confidential client information contained in working
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Without the consent of the client, a CPA should not disclose confidential client information contained in working papers to a:
a. Voluntary quality control review board.
b. CPA firm that is a likely successor auditor.
c. Federal court that has issued a valid subpoena.
d. Disciplinary body created under state statute.
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Related Book For
Auditing A Practical Approach with Data Analytics
ISBN: 978-1119401742
1st edition
Authors: Raymond N. Johnson, Laura Davis Wiley, Robyn Moroney, Fiona Campbell, Jane Hamilton
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