Benjamin, a member, prepares the tax returns for the owners and...

Benjamin, a member, prepares the tax returns for the owners and various executives of a Franklin Corporation. The owners are all related. The owners and other executives are in various other ventures. Ownership percentages vary and not all are in each investment. Provided it does not break any law or the Code of Professional Conduct, may Benjamin consider the information from one or more of these people in preparing the returns of others in this group?

• No, he may not consider information from one client in preparing another client's return
• Yes, he should consider such information
• Yes, he may consider it but is not required to do so
• He can only consider the information if he has written permission to do so