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Disclosure of confidential information

This helpsheet explains the circumstances under which members have a right or duty to disclose confidential information.

Issued: February 2015
Last reviewed: August 2017

The duty of confidentiality is a fundamental principle of professional ethics for professional accountants. The detailed requirements are set out in section 140 of the Code of Ethics and prevent accountants from disclosing information outside the organisation without specific authority unless there is a legal or professional right or duty to disclose it.