A CPA is permitted to disclose confidential client information without the consent of the client to:
I.
Another CPA who has purchased the CPA's tax practice.
II.
Another CPA firm if the information concerns suspected tax return irregularities.
III.
A state CPA society voluntary quality control review board.
II and III only.
III only.
I and III only.
II only.
Choice "B" is correct. The CPA generally cannot give out a client's confidential information to anyone without the client's consent. However, exceptions are generally made for court subpoenas and state CPA society quality control panels.
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