Answer:
I am writing on principal of disclosure in business ethics. As per the principal, a finance professional shall not disclose his or hr clients personal information to someone other, for his or her own personal benefit. This concept directly relates to general morality as one should not use others confidential and resources for personal gain.
Although this code prohibits disclose but in case, the professional gets to know something illegal happening, then he or she is obliged to disclose that data to concerned authorities.