In Which of the Following Circumstances Would a CPA Be

Multiple Choice

In which of the following circumstances would a CPA be ethically bound to refrain from disclosing any confidential client information?

A) The CPA is issued a summons enforceable by a court order which orders the CPA to present confidential information.
B) A major stockholder of a client company seeks accounting information from the CPA after management declined to disclose the requested information.
C) Confidential client information is made available as part of a quality review of the CPA's practice by a peer review team authorized by the AICPA.
D) An inquiry by a disciplinary body of a state CPA society requests confidential client information.