Rule 301 of the AICPA's Code of Professional Conduct requires CPAs to maintain the confidentiality of client information.This rule would be violated if a CPA disclosed information without a client's consent as a result of a:

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A CPA would violate Rule 301 by disclosing client information to a third party, such as a client's largest stockholder, without the client's consent.

Rule 301 of the AICPA's Code of Professional Conduct Requires