Rina is the newly hired accountant of Katie Corporation. As part of the proper turnover of all the documents, the previous accountant turned-over the financial statements to Rina which includes, Balance sheet, Income Statement, Statement of Cash flow and some notes to financial statements.Dreams do come true for Rina, because at last, the company whom she wished to work with is finally her new workplace. She examines the financial statements and discovers that the company is very liquid.It has an asset beyond her imagination.Out of excitement, she disclosed such fact to her close friend and the latter promised not to tell anyone on how wealthy the company is and how much the cash of Katie Corporation in the bank.Is Rina guilty of ethical misconduct?Explain with reasons.