A CPA in public practice shall not disclose
any confidential client information without
the specific consent of the client. The
confidentiality rule is violated if CPA
disclosed information without client's
consent as a result of a
a. Subpoena or summons.
b. Peer review.
c. Request by client's largest
stockholder.
d. Complaint filed with the trial board of the
Board of Accountancy
any confidential client information without
the specific consent of the client. The
confidentiality rule is violated if CPA
disclosed information without client's
consent as a result of a
a. Subpoena or summons.
b. Peer review.
c. Request by client's largest
stockholder.
d. Complaint filed with the trial board of the
Board of Accountancy