Question
A member, Sima, had been a manager in the public accounting firm, Sharma & Sharma, CPAs. She left that firm and joined Davey Jones &
A member, Sima, had been a manager in the public accounting firm, Sharma & Sharma, CPAs. She left that firm and joined Davey Jones & Co., another public accounting firm. Prior to leaving she turned in all firm manuals, computer diskettes and other supplies that had been issued to her.She had told Sharma & Sharma, CPAs clients who she had been servicing of her planned move to Davey Jones & Co. Some of these clients said that they might transfer their work to the Davey Jones & Co. firm in the future. Prior to leaving Sharma & Sharma, CPAs, and without informing or obtaining permission to do so from anyone in the Sharma firm or any of the clients, Sima copied the client files of those clients who had told her they might transfer their work at some future date to the Davey Jones firm. When she started working at the Davey Jones & Co. firm, she gave these files to a Davey Jones partner. Which of the following statements most complete describes Sima's actions with respect to these client files? Sima's actions...
A) violated only Rule 501, Acts Discreditable
B) did not violate any rule in the Code of Professional Conduct
C) violated Rule 501, Acts Discreditable and Rule 301, Confidential Client Information
D) violated only Rule 301, Confidential Client Information
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