Choice "C" is correct. An accountant may disclose confidential client information to any party if the client specifically consents to the release of information. Choice "a" is incorrect. Generally, confidential client information should not be disclosed to a court unless it is subpoenaed or the client consents.Choice "d" is incorrect. Generally, confidential client information should not be disclosed to the SEC unless it is subpoenaed or the client consents.Choice "b" is incorrect. Compliance with GAAP does not require disclosure of client confidences.
