Information law and guidance
Information law and guidance is the term we have used in relation to legal requirements for the disclosure and/or the with-holding of information, other than through the operation of company law, accounting, auditing or other standards, or though specialist legislation or regulation such as that applying to FSA registered organisations.
Key Guidance for members is contained in the:
- Code of Ethics provisions on confidentiality
- Members handbook guidance on defaults and unlawful acts (PDF 119kb/13 pages)
Members may also have obligations to provide information to the Serious Organised Crime Agency under anti-money laundering legislation or to various regulatory authorities. This may be either as an auditor or as an employee of a regulated entity.
Other specific material is available on: