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Accountants that prepare tax returns should be familiar with federal laws and regulations with respect to the privacy of client information. These laws and regulations include all of the following provisions except: A. Accountants are required to develop, implement, and maintain a comprehensive information security program that outlines the ways in which they protect client information. B. Accountants are prohibited from disclosing to a nonaffiliated third party any nonpublic personal information about their clients. C. Accountants are responsible for maintaining the confidentiality of information that is outsourced for processing. D. Accountants are required to notify their clients that the accountants are providing their confidential information to outsourcing firms for processing. |