Advertising and Confidentiality

Question 1

members are responsible for

Answer 1

3rd party advertising

Question 2

when is it ok to disclose confidential information

Answer 2

initiate a ethics complaint with the aicpa, state board of accountancy etc.

protect the members professional interests in legal proceedings

comply with professional standards and other ethics requirements

report potential concerns to the employers confidential complaint hotline or those charged with governance

Question 3

disclosure on behalf of the employer when (this helps employer)

Answer 3

gettiing financing
communicate with vendors, clients, customers
communicate with external lawyer, accountant etc

Question 4

client must give old accountant _____ to disclose info.

Answer 4

permission

Question 5

when outsourcing work to TSPs either

Answer 5

enter into a contract with a tsp for confideniality of clients data
or
obtain consent from client for disclosure

Question 6

ex. two divorced people are giving cpa conflicting info -show the docs, dont show the docs. their is no good solution here. you must

Answer 6

consult a lawyer and use best judgement

Question 7

disclosing a client’s name is allowed except if it were going to give away valuable info.

Answer 7

ex: i release a name that only specializes in bankruptcy work. you just basically told that this company is facing bankruptcy and this is not permissible.