Fidela Luthfiana

M01374173

1. Explain the meaning of the phrase client confidentiality in the context of a CPAs
ethical responsibilities. In your opinion, did David Quinn violate the accounting
professions client confidentiality rule?

Rule 301 - Confidential client information of the AICPA Code of Professional Conduct states,
A member in public practice shall not disclose any confidential client information without
the specific consent of the client. In this case, David Quinn apparently violated the
accounting professions client confidentiality when he discussed his clients tax information
with his professional colleagues in a public setting. Moreover, he also used such information
for any other purpose. Debbie was right when she tried to tell him it was inappropriate.

2. Assume the role of Debbie Woodruff. How would you have handled the situation that
arose in the restaurant?
Based on this case, literally, Debbie Woodruff already handled well on the situation. she tried
to change the topic and then removed herself from the situation. if I were her, I would handle
the situation in a same way as her. If he still continues this inappropriate topic, I would try
harder to make him understand why he was doing wrong and explain him about the negative
instances that could happen from what he was doing.

3. Did Debbie have a responsibility to report Davids behavior to a superior in her practice
office or to anyone else? Why or why not? Did Debbie have a responsibility to
determine whether her firms tax department was providing appropriate professional
advice regarding the deductibility of the entertainment expenses being claimed by
Davids client?
Yes, Debbie had a responsibility to report to a supervisor about Davids inappropriate
practice. If she does not report, it might develop a reputation for allowing confidential
information to be leaked. She also had a responsibility to determine whether her firms tax
department was providing appropriate tax advice regarding the deductibility.