What should Fuller, CPA, do regarding the confidential information received from an attorney?

The correct answer relates to the principles of client confidentiality and the ethical obligations of accountants. When Fuller, CPA, receives confidential information from an attorney, she must first respect the confidentiality of that information. However, if she wishes to represent an opposing party, it is essential that she informs the attorney who provided the confidential information. Doing so ensures that all parties are aware of any potential conflict of interest and allows for informed consent to be given.

In the context of professional ethics, particularly in CPA practices, maintaining confidentiality is crucial. Yet, with proper communication and understanding of the implications, there can be scenarios where representation of opposing parties is possible provided that all ethical guidelines are followed. This necessitates a dialogue with the attorney to navigate the boundaries of the confidentiality agreement.

The other choices outline actions that would either violate ethical obligations or misunderstand the requirements around client confidentiality and conflict of interest. Returning confidential information without engagement with the involved parties would overlook necessary communication. Using the information for personal benefit directly contravenes ethical norms and professional conduct standards, and being precluded from representing the opposing party without understanding the conditions of confidentiality does not offer the flexibility allowed by ethical guidelines. Thus, informing the attorney while seeking representation for the opposing party is the prudent course of action that aligns