In which of the following situations does the Code recognise that a professional accountant has a professional duty or right to disclose confidential information, even without the client's consent?

Correct answer: A) When complying with a quality review by ICAEW, or when protecting the accountant's professional interests in legal proceedings

Explanation

The Code recognises a professional duty or right to disclose in certain circumstances, including complying with the quality review of a professional body, responding to an inquiry or investigation by a professional or regulatory body, protecting the accountant's interests in legal proceedings, and complying with technical and ethical standards. Disclosures to journalists, competitors or friends do not fall into these categories.