When can confidential client information be disclosed by ACFE members?

The correct choice emphasizes the circumstances under which ACFE members can disclose confidential client information, highlighting the legal obligations they must adhere to. Members may disclose such information when responding to a legal court order, reflecting the importance of compliance with the law and maintaining the integrity of the profession. Court orders represent a legal obligation that supersedes confidentiality agreements, thereby mandating disclosure to fulfill legal requirements.

Choosing to disclose confidential information simply because it is requested by a third party without a court order, or when personal gain is in question, fails to align with professional ethical standards. Additionally, sessions of direct consent from clients, while essential in many scenarios, do not encompass all necessary legal mandates that could compel a member to disclose client information. Understanding these distinctions is vital for members in order to protect themselves, their profession, and their clients while ensuring compliance with legal obligations.