Confidentiality
Confidentiality is a pertinent aspect of accounting ethics. It guides issues ascribed to the access of information, information sharing as well as the exposure of information (IESBA, 2013). In the case of Home Care and Products Company, Lisa the Finance Manager has been provided with the financial documents of the Fragrance Company: In this case, Lisa as a professional accountant has the responsibility to ensure that confidentiality issues, as an aspect of accounting ethics is maintained. In the case that the financial statement of the acquired company has to be exposed to a third party, Lisa will ensure that the right procedures are followed