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Question: Alex, a member, has provided various attest and non-attest services to Bisk & Associates for 15 years. During his tenure, there have been no major disputes and Alex has always provided timely and responsive services to the client. Alex prepared a financial statement for Bisk & Associates for the year 20X2 which was submitted to Bisk & Associates' bank for the purpose of obtaining credit. The financial statement was completed by Alex in February 20X3 and submitted to the bank in March 20X3. In May 20X3, Bisk & Associates discovered that their bookkeeper had committed fraud and had stolen approximately $100,000 from the company over a three-year period. As a result of this discovery, Bisk & Associates initiated a claim for malpractice against Alex. When Alex was informed of the claim, she immediately contacted her professional liability insurance carrier, as required by the carrier.
Which of the following is a violation of the prohibition against disclosure of confidential client information?
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