Which of the following statements is an element of confidentiality?
i. Accountants must not disclose information acquired in the course of their work.
ii. Accountants must disclose information if there is a professional duty to do so.
iii. Accountants may not use information gained in the course of their work for their own or another’s personal advantage.
A. i
B. ii
C. iii
D. i, ii and iii