• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

June 2025 ACCA Exams

How was your exam? Comments & Instant poll >>

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for September 2025 exams.
Get your discount code >>

acca code of ehics

Forums › ACCA Forums › ACCA AA Audit and Assurance Forums › acca code of ehics

  • This topic has 2 replies, 3 voices, and was last updated 14 years ago by richieinspain.
Viewing 3 posts - 1 through 3 (of 3 total)
  • Author
    Posts
  • September 30, 2010 at 5:11 am #45415
    kazimi
    Member
    • Topics: 1
    • Replies: 1
    • ☆

    please anyone can tell me when the member of the audit firm may disclose voluntary or have to disclose obligatory in the content of confidentiality

    September 30, 2010 at 6:23 am #68869
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10591
    • ☆☆☆☆☆

    Obligatory: if the law in his/her country states that disclosure must be made. Eg in the UK, ACCA members/students have to disclose any suspicions about money laundering activities to the authorities.

    Voluntary: eg to defend yourself in a law case. Sya your client accuses you of negligence, then to defent yourself you can make disclosures in court about your audit work.

    Also, OK to disclose with client’s permission.

    October 16, 2010 at 11:13 pm #68870
    richieinspain
    Member
    • Topics: 19
    • Replies: 86
    • ☆☆

    Just to add

    Obligatory – financial/industry regulations may demand disclosure.
    Law will also require disclosure if Drug trafficking, terrorism etc

    Voluntary – Can also disclose if the audior suspects fraud by those charged with corportae governance. Environmental issues or any other activities which the auditor believes the public should know about. Note the auditor should be very careful before shooting his mouth off.

  • Author
    Posts
Viewing 3 posts - 1 through 3 (of 3 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • EricObi on IAS 37 – Best estimate – ACCA Financial Reporting (FR)
  • Ken Garrett on The nature and structure of organisations – ACCA Paper BT
  • John Moffat on MA Chapter 4 Questions Cost Classification and Behaviour
  • maryrena77 on The nature and structure of organisations – ACCA Paper BT
  • vi234 on MA Chapter 4 Questions Cost Classification and Behaviour

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in