David Bourget (Western Ontario)
David Chalmers (ANU, NYU)
Rafael De Clercq
Jack Alan Reynolds
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Journal of Business Ethics 13 (7):571 - 577 (1994)
Rule 301 in the Code of Professional Conduct - Confidential Client Information - has traditionally been strictly interpreted. In some instances this has placed CPAs in a situation where their own personal moral standards are in conflict with the Code of Professional Conduct. Moral reasoning is suggested as a means of resolving this conflict. The process of moral reasoning is illustrated by contrasting Act Utilitarianism with Rule Utilitarianism. The actual resolution of a moral conflict may result in a CPA violating the Code of Professional Conduct as it is presently being interpreted
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Donald F. Arnold, Richard A. Bernardi, Presha E. Neidermeyer & Josef Schmee (2005). Personal Versus Professional Ethics in Confidentiality Decisions: An Exploratory Study in Western Europe. Business Ethics 14 (3):277-289.
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