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Data Protection

This helpsheet outlines the requirements of the Act as they relate to the accountancy profession, and in particular highlights the distinction between data controlling and data processing and aims to assist you in deciding whether you are acting as a data controller and/or a data processor. It highlights the eight guiding principles of the Act and outlines your obligations as an accountant.

Issued: June 2014
Last reviewed: February 2015

This Helpsheet is complementary to the Technical Release ‘Data Protection - Handling Information Provided by Clients’ – Tech 05/14.