Section 2: 35–45%I9
Confidentiality and Privacy
Exam Insight
The exam draws a sharp line between confidentiality (protecting sensitive business data) and privacy (protecting personal data of individuals), and expects you to apply data classification, privacy principles, and de-identification techniques. Knowing which regulation and which technique fits a scenario is frequently tested.
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What AICPA Wants You to Know
- 1Distinguish confidentiality from privacy.
- 2Apply data classification to determine handling requirements.
- 3Define PII and PHI and recognize examples.
- 4State the core privacy principles, including notice, consent, and data minimization.
- 5Summarize the scope of GDPR, CCPA, and HIPAA at a high level.
- 6Compare de-identification techniques: masking, anonymization, pseudonymization, tokenization, and encryption.