REALTORS® Code of Ethics: Duties to Clients and Customers, Article 1, Standard of Practice 1-15

REALTORS®, in response to inquiries from buyers or cooperating
brokers shall, with the sellersʼ approval, disclose the existence of
offers on the property. Where disclosure is authorized, REALTORS®
shall also disclose, if asked, whether offers were obtained by the
listing licensee, another licensee in the listing firm, or by a cooperating
broker.

See entire Code of Ethics HERE

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