Chapter 13: Disclosure of Confidential Information

Question 1

Circumstances where a CA is required to disclose confidential information. (3+2+3)

Answer 1

1. Permitted by law + Authorized by client
2. Required by law:

(a) Production of documents as evidence in course of legal proceedings.

(b) Disclosure to public authorities after discovering a violation of law.

3. Professional duty/right to disclose + NOT prohibited by law:

To
- comply with QCR program of ICAP
- respond to inquiry by ICAP or other body
- Protect professional interests of CA in legal proceedings
- comply with technical standards and ethical requirements.