To which of the following parties may a CPA partnership provide its . . . A CPA partnership may provide its working papers to the IRS, SEC, and PCAOB without the client's consent or a lawful subpoena The AICPA, however, does not have the authority to access these documents without such consent or legal directive
2. 3 Flashcards by Adrian Villarreal - Brainscape Audit documentation may be disclosed to another partner of the accounting firm without the client’s consent because such information has not been communicated to outsiders A partner of the CPA has a fiduciary obligation to the client not to disclose confidential information without consent
Gleim MC 2 Flashcards | Quizlet Consequently, a CPA partnership may not provide its working papers to the IRS or the FASB without client consent or a lawful subpoena because the activities of those organizations do not fall within one of the exceptions listed in 2 through 4 above
Solved Members in public practice shall not disclose any - Chegg Members in public practice shall not disclose any confidential client information outside of the CPA firm without specific consent of the client However, the member is allowed to disclose client info (without clients consent) in response to subpoena summon
R5-4 Flashcards by Jenni Buckner - Brainscape As noted above, a CPA must turn over working papers to a court when they are subpoenaed and may turn working papers over to a CPA quality review team without the client's permission