Which of the Following Represents a Situation in Which Auditors

Multiple Choice

Which of the following represents a situation in which auditors may disclose client information to outside parties?

A) Bringing working papers to a professional CPA workshop as an example of quality work.
B) Complying with a validly issued and enforceable subpoena or summons.
C) Showing the client's bank statement to a neighbor who is a shareholder to emphasize its cash position.
D) Explaining to the local television news station why the client is likely to miss payroll in the forthcoming periods.