Which of the Following Would Not Be Considered Confidential Information

Multiple Choice

Which of the following would not be considered confidential information obtained in the course of an engagement for which the client's consent would be needed for disclosure?

A) Information about whether a consulting client has paid the CPA's fees on time.
B) The actuarial assumptions used by a tax client in calculating pension expense.
C) Management's strategic plan for next year's labor negotiations.
D) Information about material contingent liabilities relevant for audited financial statements.