CPAs Who Are Full-Time Employees of a Corporation and Focus

CPAs who are full-time employees of a corporation and focus on the preparation of earnings forecasts and projections invariably learn confidential information about their employer's future prospects.Is such an employee subject to the duty of confidentiality?

A) Yes, if the employment agreement between the employer and employee establish the duty of confidentiality
B) Yes, but they would not be subject to this duty if they performed their services as part-time employees
C) No, because employees in key financial oversight roles are not subject to the duty of confidentiality
D) Yes, because all CPAs are subject to the duty of confidentiality