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Rule 301 of the AICPA's Code of Professional Conduct Requires

Question 77

Multiple Choice

Rule 301 of the AICPA's Code of Professional Conduct requires CPAs to maintain the confidentiality of client information.This rule would be violated if a CPA disclosed information without a client's consent as a result of a:


A) subpoena or summons.
B) peer review.
C) complaint filed with the trial board of the Institute.
D) request by a client's largest stockholder.

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