A CPA Specializes in Helping Businesses Evaluate Their Future Prospects

A CPA specializes in helping businesses evaluate their future prospects and create successful budgets.As part of this process,the CPA invariably learns confidential information about a company's future.To avoid potential liability,the CPA's engagement letter states upfront that "all information learned after the commencement of services shall not be subject to the duty of confidentiality." This CPA:

A) May utilize for its own benefit information learned from this budgeting engagement because of this express waiver provision
B) May utilize for its own benefit information learned from this budgeting engagement because the duty of confidentiality does not apply to management consulting engagements
C) May not utilize information learned from this client relationship because the client did not give its specific consent
D) May not utilize information learned from this client relationship because the duty of confidentiality can never be waived