Confidential client information

Confidential client information is any client information that is not available to the public. Confidential information may include technology, trade secrets, information pertaining to business operations and strategies, and information pertaining to customers, pricing and marketing. Another way to define confidential information is anything that might harm a client if it were disclosed.

The AICPA Code of Professional Conduct outlines a number of scenarios involving confidential client information, stating how the accountant should treat this information.

Related Courses

Ethical Frameworks in Accounting
Professional Rules of Conduct