Which One of the Following Statements Is False

Which one of the following statements is false?

A) Confidentiality is broken when an auditor is presented with a subpoena concerning an audit client.
B) Information that a CPA obtains from a client is generally not privileged.
C) When a CPA firm conducts an AICPA-authorized peer review of the quality controls of another CPA firm, permission of the client is not needed to examine audit documentation.
D) A CPA firm which observes substandard audit documentation of another firm during a peer review can initiate a complaint to the AICPA.