Carney & Deb,Accountants,perform a Variety of Tasks for Their Clients-Financial

Carney & Deb,Accountants,perform a variety of tasks for their clients-financial statements and tax returns,for example.To accomplish these tasks,Carney & Deb collects their clients' personal and financial information.Carney & Deb can store the personal and financial information of its clients on any electronic device,including a smartphone,a tablet,a flash drive,a laptop,and a copier.When Carney & Deb upgrades its storage media,the information is transferred between devices.Does Carney & Deb have an ethical obligation to its clients with respect to this information If so,what are the ethics in the situation