Confidentiality
Confidentiality requires a professional accountant to respect information acquired through professional relationships and not disclose or use it improperly. Legal, regulatory or professional duties and rights can permit or require disclosure in particular circumstances.
Worked example
A firm restricts client audit files to authorised team members while escalating a potentially reportable matter under applicable law.
Common mistake
Do not assume confidentiality is absolute where a legal reporting obligation applies.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AA | Direct | September 2026–June 2027 |
| ACCA | AAA (INT) | Direct | September 2026–June 2027 |
| ACCA | BT | Direct | September 2026–June 2027 |
| ACCA | SBL | Direct | September 2026–June 2027 |
| FIA | FBT | Direct | September 2026–June 2027 |