1.

This refers to those persons who hold a valid certificate issued by the Board of
Accountancy.
a. Senior accounting practitioner
b. Professional accountant
c. Professional accountant in public practice
d. Audit associate

2. This fundamental principle requires a CPA not to use or disclose information acquired
during the course of performing professional services without proper and specific
authority
a. Objectivity
b. Professional behavior
c. Professional competence and due care
d. Confidentiality

3. Which of the following statements concerning a CPAs disclosure of confidential client

information is ordinarily correct?
a. Disclosure should not be made even if such disclosure will protect the CPAs
professional interest in legal proceedings
b. Disclosure should be made only if there is a legal, or professional duty to make the
disclosure
c. Disclosure may be made to any party on consent of the client
d. Disclosure may be made to any government agency without subpoena