Confidentiality Flashcards
What should members do when acquiring information in the course of their professional work?
Should not disclose any such information to third parties without first obtaining permission from their clients
What must students and affilitates do?
Threat any information given by members in the strictest confidence
Obligatory disclosure (proceedings)
Production of documents or other evidence in course of legal proceedings
Obligatory disclosure (infringements)
Disclosure to public authorities of infringements of law (e.g. money laundering)
Voluntary disclosure (Review)
Comply with the quality review of ACCA or another professional body
Voluntary disclosure (Investigation)
Respond to an inquiry/investigation by ACCA/other professional or regulatory body
Voluntary disclosure (legal)
Protect the interests of a professional accountant in legal proceedings
Voluntary disclosure (technical)
To comply with technical/professional standards
Voluntary disclosure (interest)
Where disclosure is in the public interest