The AICPA has developed a nonauthoritative table entitled “Categories of Information” to supplement Ethics Ruling No. 2 “Disclosure of Client Information to Third Parties” under ET Section 391 – Ethics Rulings on Responsibilities to Clients.

http://www.aicpa.org/InterestAreas/ProfessionalEthics/Resources/Tools/DownloadableDocuments/Categories-of-Information.pdf