According to the AICPA Code of Professional Conduct, which of the following disclosures of client information by a member CPA to an outside party would normally require client consent?
a. Disclosure of confidential client information to a third-party service provider when the member does not enter into a confidentiality agreement with the provider.
b. Disclosure to a potential client of the name of a client for whom the member or member's firm performed professional services.
c. Disclosure of confidential client information to the member's liability insurance carrier in response to a potential claim.
d. Disclosure of confidential client information to a court or in documents in connection with a subpoena.
Answer: A
CPA Exam
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