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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. |