Final answer:
Donald may have breached his fiduciary duty to Big Four by performing competitive tax consulting services, depending on his employment contract terms and local laws. The fact that Big Four is unaware of his side work raises additional concerns about transparency and potential conflicts of interest.
Step-by-step explanation:
Donald, a tax accountant at Big Four, CPA who decides to do tax consulting outside of his work hours, is facing a question of fiduciary duty. Generally, an employee has a duty not to compete with their employer, not to disclose confidential information, and to avoid conflicts of interest while employed. While Donald is performing his consulting work during non-business hours, the fact that he is providing the same services as Big Four could constitute competition, which might be considered a breach of fiduciary duty if it affects the employer's business or if he is utilizing resources, skills, or information proprietary to Big Four to service his private clients.
However, without knowing the specifics of Donald's contract or the laws of the jurisdiction in which he is employed, it is difficult to conclusively determine if a breach has occurred. If Donald’s contract includes a non-compete clause or obligates him to dedicate his professional skills solely to Big Four during his employment, he might be in breach of such terms. Furthermore, Big Four's lack of awareness of his consulting work can be seen as a lack of transparency, potentially aggravating the breach.