Question

Absent a client’s consent, a practitioner is precluded from disclosing confidential client information to:

a. Potential buyers of the CPA’s practice.

b. Court ordered subpoena.

c. Enforceable court ordered subpoena.

d. An AICPA ethics committee

Answer 1

THE CPA'S RESPONSIBILITY FOR CLIENT INFORMATION

Exceptions to the Requirement to Maintain Confidentiality

This rule shall not be construed 1) to relieve a member of his or her professional obligations under rules 202 and 203, 2) to affect in any way the member's obligation to comply with a validly issued and enforceable subpoena or summons, or to prohibit a member's compliance with applicable laws and government regulations, (3) to prohibit review of a member's professional practice under AICPA or state CPA society or Board of Accountancy authorization, or (4) to preclude a member from initiating a complaint with, or responding to any inquiry made by, the professional ethics division or trial board of the Institute or duly constituted investigative or disciplinary body of a state CPA society or Board of Accountancy.

Answer is

Option b. Court ordered subpoena.