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A CPA Cannot Be Held Liable for Violating the Duty

Question 28

Multiple Choice

A CPA cannot be held liable for violating the duty of confidentiality if:


A) He receives an urgent phone call from a client and responds to that message while standing in a crowded elevator
B) He places a phone call to a client from his home office and a family member accidentally overhears the conversation
C) The client did not have a reasonable expectation of confidentiality for the type of information being communicated
D) Information was disclosed after an ongoing client relationship had terminated

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