Sympatico accountants engages abc tax preparers to prepare routine tax returns during the busy season. under the aicpa code, what should sympatico do prior to sharing its clients' information with abc?

Sympatico should get the clients specific consent, in writing, to share their tax information with abc tax preparers. According to the AICPA Code of Conduct,1.700.060, Disclosure of Client Information to Third Parties, any information that is not available to the Public and includes client data or balances, requires specific client consent, even if the information is sufficiently de-identified.