A Member of the AICPA Must Safeguard the Confidentiality of Client

Multiple Choice

A member of the AICPA must safeguard the confidentiality of client information. Which of the following is not a valid reason to disclose information to non-clients?

A) To discuss information relating to inadequate disclosure in an audit report.
B) To comply with a validly issued and enforceable subpoena or summons.
C) To accommodate the review of client audit work papers under AICPA, PCAOB, or State Board of Accountancy authority.
D) To explain to members of the press whether a client is likely to miss payroll in the forthcoming periods.