The AICPA Code of Professional Conduct states that a CPA shall not disclose any confidential information obtained in the course of a professional engagement except with the consent of the client.This rule should be understood to preclude a CPA from responding to an inquiry made by:

Question

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The rule about not disclosing confidential information without client consent applies to all external parties, including CPA-shareholders of the client corporation, unless they are authorized to receive such information as part of their role within the company. The other options (A, B, D) are exceptions where the CPA may be required or allowed to disclose information as part of professional or regulatory obligations.

The AICPA Code of Professional Conduct States That a CPA