I am not sure what answer on exam to provide if client is involved in NOCLAR. I mean how answer could be different before and after the issuance of this guidance. Can you clarify?
Ask the Tutor ACCA AAA
NOCLAR
Have you read Chapter 6 from the notes?
Before the guidance was issued, a major issue was duty of confidentiality and the fall back position was "resign".
The NOCLAR guidance makes disclosure to an appropriate authority, even if not required by law, a professional responsibility - so not a breach of the duty of confidentiality. A further professional duty is that in the case of resignation, client consent is not required to inform a proposed success of the matter.
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