Final answer:
A CPA can disclose client information regarding suspected tax return irregularities and to a state CPA society voluntary peer review board without client consent.
Step-by-step explanation:
A Certified Public Accountant (CPA) is allowed to disclose confidential client information without the client's consent to another CPA firm if the information relates to suspected tax return irregularities. This is because tax return irregularities can have serious legal consequences and should be reported to the appropriate authorities.
Additionally, a CPA is also permitted to disclose confidential client information without consent to a state CPA society voluntary peer review board. This is done to ensure that the CPA is following the professional standards and ethics set by the society. The peer review board reviews the CPA's work and provides constructive criticism for improvement.