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Mary Beth Armstrong | Confidentiality: a Comparison Across the Professions

Question 8

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Mary Beth Armstrong | Confidentiality: A Comparison across the Professions of Medicine, Engineering, and Accounting
Armstrong first looks at general criteria for understanding the justification for confidentiality and the types of duties considered important in enforcing this ethical principle, and then focuses on specific issues in the evolution of these three professions. Key issues are the development of law around instances in which confidentiality must be breached and recent change from keeping the confidence of clients and employers to the revealing information in the public interest.
-The Code of Professional Conduct for accountants asserts that members best serve client and employer interests when they also fulfill their responsibility to


A) internal accountants.
B) external accountants.
C) the public.
D) investors.

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