Which of the Following Statements Regarding the Competence of an Accountant

Multiple Choice

Which of the following statements regarding the competence of an accountant is true? The accountant must:

A) strive continually to improve technical services and keep knowledge up-to-date.
B) not breach the trust of clients and employers.
C) not disclose information acquired in the course of professional work, except where there is a legal or professional duty to disclose.
D) at all times safeguard the interest of the clients and employers, provided it does not conflict with their duty to the community.