Which of the following correctly identifies circumstances under which a Chartered Accountant may or must disclose confidential information?

(A) Disclosure is always prohibited unless a court orders it.

(B) Disclosure is allowed only with client permission, regardless of legal or regulatory demands.

(C) Disclosure may be required or appropriate when mandated by law, permitted by law with client authorization, or when there is a professional duty or right to disclose not prohibited by law.

(D) Disclosure is never appropriate under any circumstances unless it benefits the client directly.