Jennifer Nolan's duties as an accounting manager falls under managerial accounting duties. It is not her duty to report any financial short comings of her company. SofTech hasn't published the financial loses and if it will effect current products lines.
Nolan should not tell Borman about SofTech's internal and confidential information . As a friend she will lead Borman to worry about the uncertainty of current and future orders.
2)Yes, Nolan should tell the appropriate managers at SofTech. As an employee her responsibility is to her employer.
3) Nolan should have someone within the company, other than herself, ask Borman why did he decide to postpone his order. His reasoning should also be documented. This