Under which condition may confidential information be disclosed?

Confidential information may be disclosed when authorized by the client in writing. This condition respects the confidentiality principle that governs the relationship between the accountant and the client. Confidentiality is a fundamental concept in accounting, ensuring that sensitive information about the client is safeguarded and not disclosed without appropriate consent. When the client provides explicit written authorization, it establishes a clear legal basis for the accountant to disclose the information. This ensures that the client's wishes are upheld, and the accountant remains compliant with ethical standards and legal requirements.

The other conditions do not meet the necessary ethical or legal guidelines: verbal disclosures could lead to misunderstandings or misinterpretations, disclosing information for the benefit of the accountant does not prioritize the client's rights, and requests from the media do not justify sharing confidential information without the client's consent.