In Which of the Following Circumstances Would a Public Accountant

Multiple Choice

In which of the following circumstances would a public accountant be bound by ethics to refrain from disclosing any confidential information obtained during the course of a professional engagement?

A) The public accountant is issued a subpoena that orders the public accountant to present confidential information.
B) A major shareholder of a client company seeks accounting information from the public accountant after management declined to disclose the requested information.
C) Confidential client information is made available as part of a practice inspection of the public accountant's practice.
D) An inquiry by a disciplinary body of a provincial institute requests confidential client information.