Final answer:
A CPA should not disclose confidential entity information contained in working papers to an external consultant without the consent of the entity. Disclosures to regulatory bodies, successor auditors, or internal audit teams may be required or permissible under different circumstances.
Step-by-step explanation:
The question pertains to the professional ethics and confidentiality obligations of a Certified Public Accountant (CPA) regarding the disclosure of confidential entity information contained in working papers. According to professional standards, a CPA is generally prohibited from disclosing such information without the consent of the entity, unless certain specific circumstances apply such as compliance with legal or professional obligations.
Here, the correct choice among the four options given would be c) External consultant, as disclosure to an external consultant is not typically allowed without consent. Disclosures to a regulatory body may be required by law, to a successor auditor during the course of an audit transition, and to an internal audit team as part of the entity's own internal controls and audit procedures.