Which of the following best describes the obligations of professionals regarding Conflicts of Interest?

a.

Professionals, such as Attorneys and Accountants are not obligated to disclose Conflicts of Interest because they must often represent many clients with conflicting interests;

b.

Professionals, such as Attorneys and Accountants are not obligated to disclose Conflicts of Interest because of the "Trust" which clients place them;

c.

Professionals must avoid conflicts of interest which cause a financial loss for their client;

d.

Professionals must avoid conflicts of interest even if there is no financial loss for their client.

e.

Professionals, such as Attorneys and Accountants must avoid "Real/Actual" conflicts of interest;