Before Disclosing Confidential Information,a CPA Generally Must Obtain Client Consent

Before disclosing confidential information,a CPA generally must obtain client consent.This consent must be:

A) Included in the original engagement agreement signed at the outset of an accountant-client relationship
B) Included in the original engagement agreement or in a subsequent amendment to that document
C) Specific to a particular fact or set of facts
D) In writing, but the parties have substantial flexibility in deciding on the form and content of such a consent document