Which section of the California Accountancy Act addresses confidential client information? Under what circumstances can a CPA disclose confidential client information?

Questions
Sections 5063 through 5063.2 of the California Accountancy Act require that CPAs report certain legal issues to the Board of Accountancy. Why do you think this required? How is this related to section 5081(a) and Article 6?
Which section of the California Accountancy Act addresses confidential client information? Under what circumstances can a CPA disclose confidential client information?
Why is section 5076 of the California Accountancy Act worthy of being included as part of California law?
Sections 5082 and 5095 of the California Accountancy Act establish the requirements to become a CPA. Which principle of the AICPA Code of Conduct is related to these requirements? Explain the relationship.
Which section of the California Accountancy Act enables the Board of Accountancy to discipline an applicant that cheated on the CPA exam, or helped someone else cheat? Is helping someone else cheat as serious as cheating? Why is the Board of Accountancy concerned with this issue? Apply Kant’s theory of universalizing the principle to cheating on the CPA exam.

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