Confidentiality companion
Separate access, permitted use and disclosure across prospective, current and former relationships.
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Accounting Ahead | Original study resource | accountingahead.com.au
Confidentiality Companion
ETHICS AND GOVERNANCE | MODULE 2, PART C | PRINCIPLE 4 | PROTECT INFORMATION AND ITS USE
Two responsibilities: avoid unauthorised disclosure and avoid using professional information for your own
advantage or another party's advantage.
The duty follows the information
Setting
What to check
Inside the organisation
Access for a task does not authorise unrestricted sharing with colleagues.
Prospective relationships
Information obtained from prospective clients or employers can also be
confidential.
Social and informal contact
A casual conversation can disclose sensitive information, intentionally or
inadvertently.
After the relationship ends
Leaving a client or employer does not end the confidentiality duty.
Disclosure requires a proper basis
Possible basis
Important condition
Required by law
Understand and comply with the relevant obligation and appropriate recipient.
Proper authority
Disclosure must be permitted by law and authorised by the client or employing
organisation.
Professional right or duty
A recognised professional basis may apply when law does not prohibit disclosure.
Follow the relevant conditions.
Australian guidance: obtain appropriate legal advice before disclosing confidential client or employer
information without consent. A Code-consistent disclosure does not itself guarantee legal or contractual
protection. Public interest is not a general permission to publish.
Source: supplied CPA Ethics and Governance extract, Module 2, s. 2.9, printed pp. 72, 87-90. Compiled APES 110, December 2022
syllabus context. Original explanatory wording.
ETHICS | STUDY & PRINT
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