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
A) subpoena or summons.
B) peer review.
C) complaint filed with the trial board of the Institute.
D) request by a client's largest stockholder.

Question

Quizplus · Accepted Answer

The AICPA's Code of Professional Conduct mandates CPAs to keep client information confidential unless they have specific consent from the client to disclose it. Disclosing information due to a request by a client's largest stockholder without the client's consent would violate this confidentiality rule. Disclosures due to a subpoena or summons, during a peer review, or in response to a complaint filed with the trial board are exceptions where confidentiality might not be maintained, but these are either legally mandated or part of professional oversight mechanisms.

The AICPA's Code of Professional Conduct Requires CPAs to Maintain