In which of the following situations is there a violation of client confidentiality under the AICPA Code of Professional Conduct?
a. A member discloses confidential client information to a court in connection with arbitration proceedings relating to the client.
b. A member discloses confidential client information to a professional liability insurance carrier after learning of a potential claim against the member.
c. A member whose practice is in bankruptcy discloses a client's name.
d. A member uses a records retention agency to store client's records that contain confidential client information.
Answer: C
CPA Exam
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