What are the ethical concerns in this situation? Discuss. The ________________ concerns in this situation relate to fairness, justice, “the right thing to do,” personal honesty and integrity, and the duty to maintain the ________________ of the clients’ information. In the first instance, the accountants need to understand where they are putting the information, assess what the risks are of that location, and consider whether it is appropriate to put the ________________ there. For example, putting sensitive information on an unencrypted flash drive would be a bad idea. In the second instance, client confidentiality needs to be maintained when a storage device is disposed of. The device should be sanitized, or wiped clean, of sensitive data before the device is discarded.