In which situation is an auditor unauthorized to release client confidential information, according to Rule 301 of the AICPA Code of Professional Conduct?
When the auditor has been subpoenaed to disclose information about the illegal act.
When the client has not taken appropriate action to report the illegal act.
When the client takes appropriate action to report the illegal act.
When the illegal act has caused the auditor to lose faith in the client’s integrity.