The confidentiality standard in the AICPA code provides a blanket exception to the rule in each of the following situations except:
A) In response to a validly issued court summons
B) To provide information to the PCAOB in its inspection process
C) To defend oneself in an ethics investigation
D) In response to a successor auditor's request

Question

Quizplus · Accepted Answer

The confidentiality standard in the AICPA code does not provide a blanket exception for sharing confidential information in response to a successor auditor's request. Exceptions to the confidentiality rule typically include legal requirements, such as responding to a court summons, regulatory requirements, such as providing information to the PCAOB, and defending oneself in an ethics investigation. However, sharing information with a successor auditor requires client consent.

The Confidentiality Standard in the AICPA Code Provides a Blanket