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0 likesBe the first to like this ViewsYou have now unlocked unlimited access to 20M+ documents!Unlimited Reading Learn faster and smarter from top experts Unlimited Downloading Download to take your learnings offline and on the go You also get free access to Scribd! Instant access to millions of ebooks, audiobooks, magazines, podcasts and more. Read and listen offline with any device. Free access to premium services like Tuneln, Mubi and more. Discover More On Scribd Do accountants have an obligation of confidentiality?That is, the principle of confidentiality is to ensure that information received by the accountant must be kept in secrecy and respected in the course of duty. Unless obligated by law, an accountant should not disclose or use such information unless specific authority has been given.
What is confidentiality in accounting Ethics?The principle of confidentiality imposes an obligation on professional. accountants to refrain from: (a) Disclosing outside the firm or employing organization confidential. information acquired as a result of professional and business.
What is confidentiality for the Code of Ethics for Professional Accountants?(d) Confidentiality – to respect the confidentiality of information acquired as a result of professional and business relationships and, therefore, not disclose any such information to third parties without proper and specific authority, unless there is a legal or professional right or duty to disclose, nor use the ...
When can a professional accountant break confidentiality?Only breach confidentiality if there is a legal or professional reason to do so, or disclosure is in the public interest. 115 Professional behaviour Comply with relevant laws and regulations; avoid conduct that discredits the profession.
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