2. Carny & Deb, CPA, an accounting firm, perform a variety of tasks for its clients - financial statements and tax returns, financial planning, etc. To accomplish these tasks, C&D collects its clients' personal and financial information. C&D can store the personal and financial information of its clients on any electronic device, including a smartphone, a tablet, a thumb drive, or a copier. When C&D updates its storage media, the information is transferred between devices. Does C&D have an ethical obligation to its clients with respect to this information? If so, what are the ethics in the situation?