Section 140 of the IESBA's Code of Ethics requires CPAs to maintain the confidentiality of client information. The code would be violated if an auditor disclosed information without a client's consent as a result of a:

Question

Quizplus · Accepted Answer

A, C, and D are exceptions where confidentiality may be breached under specific circumstances: legal requirements, court orders, or professional obligations such as peer reviews. However, disclosing information due to a request by a client's largest stockholder without the client's consent would violate the confidentiality requirement.

Section 140 of the IESBA's Code of Ethics Requires CPAs