In which of the following circumstances would a CPA be bound by ethics to refrain from disclosing
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Question:
a. The CPA is issued a summons enforceable by a court order which orders the CPA to present confidential information.
b. A major stockholder of a client company seeks accounting information from the CPA after management declined to disclose the requested information.
c. 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.
d. An inquiry by a disciplinary body of a state CPA society requests confidential client information.
Related Book For
Auditing and Assurance Services
ISBN: 978-0077862343
6th edition
Authors: Timothy Louwers, Robert Ramsay, David Sinason, Jerry Straws
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