Final answer:
A CPA can provide audit documentation without being subpoenaed and without the client's consent to another CPA firm performing a peer review, as this is a part of professional standards compliance.
Step-by-step explanation:
The question is asking about the circumstances under which a Certified Public Accountant (CPA) can provide audit documentation without a subpoena and without the client's consent. In professional practice, CPAs are bound by confidentiality rules that typically prohibit the sharing of audit work papers and other confidential information without the client's permission. However, there are specific situations where a CPA is allowed to provide these documents without client's consent or a subpoena. One of those circumstances is when another CPA firm is performing a peer review. Peer reviews are conducted to ensure that a CPA firm’s accounting and auditing practice complies with professional standards.Therefore, the correct answer to your question is: c. Another CPA firm performing a peer review.