Prince Jefri Bolkiah v KPMG

The case

Bolkiah v KPMG (1998)

Full text of the House of Lords decision given on 16 December 1998.

The case was originally heard by the Chancery Division on 15 September 1998 and reversed by the Court of Appeal on 19 October 1998. The full text is no longer freely available, but can be found through legal databases. Please contact the Library for further information.

Online articles

Exclusive Professional ethics

Article
Mar 1999

A report on the British House of Lords' decision in the case of Prince Jefri Bolkiah v. KPMG — a landmark ruling on client confidentiality.

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ICAEW guidance

Guidance on managing conflicts of interest (TECH 06/14 BL)

Technical release
May 2014
PDF (160kb)

Guidance issued by the Business Law Committee of ICAEW on the implications of the decision in the English legal case of Prince Jefri Bolkiah vs. KPMG. It replaces TECH 04/00 ‘Conflicts of Interest and Confidentiality’ which has been withdrawn.

Identifying and managing conflicts

Helpsheets and support
Mar 2017

Guidance from ICAEW to assist members and firms in understanding and applying those parts of the Code of Ethics which relate to the identification and addressing of conflicts of interest.

eBooks

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Exclusive Characterising the auditor's relationship with the company and the elements of and defences to a claim for audit negligence

eBook chapter
2021
Simon Salzedo, Tony Singla

A chapter outlining various aspects of an auditor's relationship with the audited entity, and the elements of and defences to claims for audit negligence. Includes extensive references to relevant cases and legislation.

Exclusive Conflicts of interest and confidential information

eBook chapter
2021
Simon Salzedo, Tony Singla

A chapter on the law of conflicts of interest and confidential information as it applies to accountants. Includes extensive references to relevant cases, including Prince Jefri Bolkiah v KPMG.

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Articles and books in the ICAEW Library collection

View a list of articles and books in our collection on the Prince Jefri Bolkiah case

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