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Sagot :
In certain circumstances, confidential client information may be revealed without breaching the AICPA Code of Professional Conduct, such as in response to a duly issued and enforceable subpoena.
- With a few limited exceptions as outlined in the regulation and its interpretations, the "Confidential Client Information Rule" (ET sec. 1.700.001) states that a member may not reveal confidential customer information without the client's express consent.
- Client-provided confidentiality agreements could also contain definitions that enlarge the scope of confidentiality obligations.
- While CPAs are required to maintain the privacy of client information, this responsibility does not apply to the private data of unaffiliated third parties.
In which situations may you disclose confidential client information?
- a) at the request of another customer who need the data to complete its tax return.
- b) In response to a subpoena that was duly issued and enforced.
Learn more about Confidential Client Information Rule brainly.com/question/14862918
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