A member of the AICPA must safeguard the confidentiality of client information. Auditors, however,...

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Accounting

A member of the AICPA must safeguard the confidentiality of client information.
Auditors, however, must disclose information to non-clients for the following
reasons except to:
when instructed to do so by the client.
alert the financial markets of a recently identified fraud at the client.
accommodate the review of client audit workpapers under the PCAOB or AICPA.
as part of an state board of accountancy ethics investigation.
to comply with a summons or subpoena.
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