An accountant is considering disclosing confidential client information. Under the IFAC Code of Ethics, in which TWO of the following situations is an accountant permitted or required to disclose confidential information? (Select TWO)

When disclosure is required by law (e.g., reporting suspected money laundering).

When the information would be highly beneficial to a different client in the same industry.

When there is a professional duty or right to disclose, and it is not prohibited by law.

When the accountant has left the firm and is using the information at a new job.