CAF-6 · Chapter 13 · Question 5 of 15
Under what circumstance might it be acceptable for a chartered accountant to disclose confidential client/employer information?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: B) When there is a legal or professional right or duty to disclose, and it is authorized by the employer or law.
Explanation
Exceptions to confidentiality exist when disclosure is permitted by law and authorized, required by law (e.g., anti-money laundering), or there is a professional duty/right to disclose (e.g., to comply with ICAP investigations).
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