Under What Circumstances Is Appropriate For CPA To Disclose Confidential Information About A Client? Can You Give An Example Please.

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A CPA can disclose confidential information about a client in only three situations:



Ø With consent, preferably in writing, of the client

Ø As required by agencies that regulate the client, such as the SEC, banking regulatory agencies

Ø As required by a subpoena in a lawsuit.Even in the last two situations, the client should be notified prior to disclosing such information and approval obtained.

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