Jake, Ian and Sam recently graduated from college and all work for public accounting firms. Jake and Ian have been best friends and roommates since freshman year but neither knew Sam well when he moved into the apartment they all share. Jake and Sam work at the same firm and met at their firms training program. Ian chose not to join a big accounting firm. Shortly after moving in with Jake and Ian, Sam was assigned a large healthcare center known for caring for well-known celebrities. Although Sam is learning a lot, he has been working long hours. Sam was hoping to spend some time getting to know his new roommates but he has not had an evening free in weeks. Jake and Ian have been teasing Sam about not being able join them at the local clubs but Sams work hours are increasing as the filing deadlines approach. Finally, one Friday evening Sam manages to leave work in time to join the others for drinks at a local bar. While Jake was getting a few beers, Ian asked Sam whether he has come across any celebrity information at work. During his substantive testing of hospital records Sam identified documentation that confirmed a celebrity had recently undergone plastic surgery. The actor is one of Ians favorite celebrities and sharing this information could help Sams friendship with Ian. At first Sam was hesitant to share the information but Ian pressured him by reminding him that they were roommates and both CPAs. Just as Sam disclosed all the details to Ian, Jake returned with the drinks and overheard all the celebrity secrets. What should Jake do?

Use the Care² Ethical Decision-Making Process to come to a decision. Show your thought process.