In which of the following circumstances would an auditor be bound by the fundamental principles to refrain from disclosing any confidential information about a client?
A) An inquiry by a disciplinary body of a national professional accountancy association requests confidential client information.
B) The auditor is issued a summons enforceable by a court order that orders the auditor to present confidential information.
C) Confidential client information is made available as part of a quality review by an authorized peer review team.
D) A major stockholder of a client company seeks accounting information from the auditor after management declined to disclose the requested information.
Correct Answer:
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