Normally the Auditor Is Not Permitted to Divulge Confidential Information

Normally the auditor is not permitted to divulge confidential information obtained from a client.Which of the following situations would be a violation of this requirement?

A) to respond to the information request of a shareholder.
B) to respond to a quality review request of the state board of accountancy.
C) to initiate a complaint with the AICPA's ethics division.
D) to ensure adequate disclosure in accordance with GAAP.