Which of the following is a correct statement about the circumstances under which a CPA firm may or may not disclose the names of its clients without the clients’ express permission?
A. A CPA firm may disclose this information if the practice is limited to bankruptcy matters, so that prospective clients with similar concerns will be able to contact current clients.

B. A CPA firm may disclose this information unless

C. A CPA firm may disclose this information if the practice is limited to performing asset valuations in anticipation of mergers and acquisitions.

D. A CPA firm may not