What principle requires accountants to protect the confidentiality of information learned during their work?

The principle that requires accountants to protect the confidentiality of information learned during their work is confidentiality. This principle emphasizes the importance of maintaining the privacy of sensitive client information and ensuring that such data is not disclosed to unauthorized parties. Accountants often have access to personal and financial details that require discretion and security. Upholding the confidentiality principle is essential for building trust with clients and adhering to ethical standards in the accounting profession.

While integrity, professionalism, and transparency are also important principles, they do not specifically address the need to safeguard information confidentiality. Integrity focuses on the ethical obligation to act honestly and avoid conflicts of interest. Professionalism pertains to maintaining a high standard of conduct in one's work, which includes accounting practices. Transparency involves openness and clarity in reporting and communication but does not encompass the confidentiality requirements of client information.