Using the diatonic scale, constructing the major and minor keys with each of the 12 notes as the tonic can be achieved using only flats or sharps to spell notes within said key, never both. This is often visualized as traveling around the circle of fifths, with each step only involving a change in one note's accidental. As such, additional accidentals are free to convey more nuanced information in the context of a passage of music and the other notes that make it up. Even when working outside diatonic contexts, it is convention, if possible, to use each letter in the alphabet only once in describing a scale.
