An accountant emails a spreadsheet of client data to the wrong recipient by mistake. What is the main risk arising?
Answer and explanation
Correct answer: A. Accidental disclosure of confidential information
- Step 1: Sending client data to someone not entitled to it is an accidental disclosure.
- Step 2: It risks harm to the client and breaches confidentiality and data protection duties.
Answer
Accidental disclosure of confidential information.
Why not the others: Objectivity is not the principle breached. The spreadsheet contents were not recalculated. Independence is not affected by sending the wrong email.
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