Suppose an accountant discovers evidence of shady practices while ex-
amining the books of a client. What should he or she do? Accountants
have a professional obligation to respect the confidentiality of their
cli- ents' accounts. But, as an ordinary citizen, our accountant may
feel that the authorities ought to be informed. Suppose a physician
discov- ers that a patient, a bus driver, has a weak heart. If the
patient contin- ues bus driving even after being informed of the heart
condition, should the physician inform the driver's company? Respect for
patient confidentiality would say, no. But what if the driver should
suffer a heart attack while on duty, causing an accident in which people
are killed or seriously injured? Would the doctor bear some
responsibility for these consequences? Special obligations, such as
those of confidentiality, apply to any- one in business or the
professions. These obligations articulate, at least in part, what it is
for someone to be, say, an accountant or a physician. Since these
obligations are special, they raise a real possibility of con- flict
with the moral principles we usually accept outside of these spe- cial
relationships in business and the professions. These conflicts may
become more accentuated for a professional who is also a corporate
employee-a corporate attorney, an engineer working for a construction
company, a nurse working as an employee of a hospital.