Confidentiality

Question 1

What should members do when acquiring information in the course of their professional work?

Answer 1

Should not disclose any such information to third parties without first obtaining permission from their clients

Question 2

What must students and affilitates do?

Answer 2

Threat any information given by members in the strictest confidence

Question 3

Obligatory disclosure (proceedings)

Answer 3

Production of documents or other evidence in course of legal proceedings

Question 4

Obligatory disclosure (infringements)

Answer 4

Disclosure to public authorities of infringements of law (e.g. money laundering)

Question 5

Voluntary disclosure (Review)

Answer 5

Comply with the quality review of ACCA or another professional body

Question 6

Voluntary disclosure (Investigation)

Answer 6

Respond to an inquiry/investigation by ACCA/other professional or regulatory body

Question 7

Voluntary disclosure (legal)

Answer 7

Protect the interests of a professional accountant in legal proceedings

Question 8

Voluntary disclosure (technical)

Answer 8

To comply with technical/professional standards

Question 9

Voluntary disclosure (interest)

Answer 9

Where disclosure is in the public interest