A CPA Wishes to Mention the Names of Her Most

A CPA wishes to mention the names of her most prominent clients on her website.The mere existence of a professional relationship between a CPA and a small business client:

A) Never may be disclosed due to the duty of confidentiality
B) Never may be disclosed unless the client gives it specific consent
C) Generally may be disclosed by a CPA as long as the substance of the communications between them is not disclosed
D) Always may be disclosed, but it is advisable to first request the client's permission to avoid jeopardizing the client's goodwill