안녕하세요. 고라소니입니다.
AICPA AUD 과목 시험을 준비하는데 도움이 되셨으면 하고 직접 정리한 내용을 공유하고 있습니다.
도움이 되셨다면 공감 버튼 한 번씩 부탁드려요.
The client's Mail Clerk is not the Client.
■ A client is (1) a person or entity that engages the CPA to perform services or (2) a person or entity with respect to which the services are performed.
■ The Confidential Client Information Rule states, “A member in public practice shall not disclose any confidential client information without the specific consent of the client.”
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