Question

A CPA in public practice may NOT disclose confidential client information regarding audit services without the client’s consent in response to which of the following situations (Bisk 32-39):

A. A court-ordered subpoena or summons
B. A review of the CPA’s professional practice by a state CPA society
C. An inquiry from the professional ethics division of the AICPA
D. A letter to the client from the IRS

Answer 1

D. A letter to the client from the IRS

Step-by-step explanation:

Normally, the only time a CPA can disclose confidential information is with the client's consent. However, the exceptions to client's consent are:

1. A court-ordered subpoena or summons

2, A review of the CPA’s professional practice by a state CPA society

3. An inquiry from the professional ethics division of the AICPA