ICAEW SE · Chapter 8 · Question 7 of 18
An accountant leaves a firm and joins a competitor. Which statement about the duty of confidentiality is correct?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: B) The duty continues after the relationship ends, although the accountant may use general experience and expertise gained
Explanation
The Code states that the duty of confidentiality continues even after the end of a relationship between an accountant and a client or employer. The accountant can use the general knowledge and experience gained, but must not use or disclose confidential information acquired during the previous role.
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