contd 23 RonBlair CPA MBA 1400070 Confidential Information Obtained From

Contd 23 ronblair cpa mba 1400070 confidential

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(cont’d)23
RonBlair, CPA, MBA§1.400.070 Confidential Information Obtained From Employment or Volunteer Activities.06 (cont’d)d. Disclosure is permitted on behalf of the employer to i. obtain financing with lenders;ii. communicate with vendors, clients,and customers; oriii. communicate with the employer’s external accountant, attorneys, regulators, and other business professionals. 24
RonBlair, CPA, MBA§1.400.070 Confidential Information Obtained From Employment or Volunteer Activities.07 In deciding whether to disclose confidential employer information, relevant factors to consider include the following:a. Whether all the relevant information is known and substantiated to the extent that it is practicable. When the situation involves unsubstantiated facts, incomplete information, or unsubstantiated conclusions, the member should use professional judgment in determining the type of disclosure to be made, if any.b. Whether the parties to whom the communication may be addressed are appropriate recipients. 25
RonBlair, CPA, MBA§1.400.070 Confidential Information Obtained From Employment or Volunteer Activities.08 A member may wish to consult with his or her legal counselprior to disclosing, or determining whether to disclose, confidential employer information..09 Refer to the “Subordination of Judgment” interpretation of the “Integrity and Objectivity Rule” and the “Confidential Information” topic for additional guidance. 26
RonBlair, CPA, MBA§1.400.090 False, Misleading, or Deceptive Acts in Promoting or Marketing Professional Services.01 A member would be in violation of the “Acts Discreditable Ruleif the member promotes or markets the member’s abilities to provide professional services or makes claims about the member’s experience or qualifications in a manner that is false, misleading, or deceptive.27
RonBlair, CPA, MBA§1.400.090 False, Misleading, orDeceptive Acts in Promoting or Marketing Professional Services.02 Promotional efforts would be false, misleading, or deceptive if they contain any claim or representation that would likely cause a reasonable person to be misled or deceived.This includes any representation about CPA licensure or any other professional certification or accreditation that is not in compliance with the requirements of the relevant licensing authority or designating body. .03 Refer to the “False, Misleading, or Deceptive Acts in Advertising or Solicitationsinterpretation of the “Advertising and Other Forms of Solicitation Rule” for additional guidance. 28
RonBlair, CPA, MBA§1.400.100 Use of the CPA Credential.01 A member should refer to applicable state accountancy laws and board of accountancy rules and regulations for guidance regarding the use of the CPA credential.

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