The Auditor Is Normally Not Permitted to Divulge Confidential Information

Multiple Choice

The auditor is normally not permitted to divulge confidential information obtained from a client. Which of the following situations would be a violation of this standard?

A) To respond to the information request of a shareholder.
B) To respond to a quality review request of the state board of accountancy.
C) To initiate a complaint with the AICPA's ethics division.
D) To ensure adequate disclosure in accordance with GAAP.