CAF-8 · Chapter 13 · Question 5 of 20
When is an auditor permitted to disclose confidential information obtained during an audit without the client's permission?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: B) When there is a professional or legal duty to disclose (e.g., a court order or to a regulatory body like SECP or ICAP).
Explanation
Confidentiality is not absolute. Legal subpoenas, professional reviews by bodies like ICAP, or a duty to report money laundering/terrorism override the duty of confidentiality.
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