According to the Codes of Ethics for professional accountants, which of the following statements is an element of the principle of 'confidentiality':
a. Accountants must be straightforward and honest in professional relationships.
b. Accountants must not disclose information acquired in the course of their work.
c. Accountants must disclose information if there is a legal duty to do so.
d. Accountants must avoid any action that may bring discredit to the profession.
a and b
a, b and c
b only