Confidential Client Information Can Be Disclosed Outside the Entity Without

Multiple Choice

Confidential client information can be disclosed outside the entity without violating the AICPA Code of Professional Conduct in each of the following situations except when:

A) It is reported to the SEC under Section 10A of the Securities Exchange Act
B) It is to comply with the Private Securities Litigation Reform Act
C) It protects the auditor's accounting for fraud and illegal acts
D) It is allowed for under the Dodd-Frank Financial Reform Act