You as Overnight Auto Service's Accountant You should tell Fred that the information he requests is confidential and you cannot provide it to him. The Institute of Management Accountants (IMA) has established a code of ethics that includes a requirement of confidentiality. Confidentiality means that accounting personnel should refrain from disclosing confidential information. The request from Fred Jonas would require you to violate the confidentiality requirement. For more information on the IMA's code of ethics, visit its Web site at:

www.imanet.org/about_ethics.asp