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GDPR – Client files

Helpsheet issued by ICAEW’s Technical Advisory Service to help ICAEW members to understand the requirements of the GDPR as it relates to client files applied to common situations experienced by a member.

Issued: April 2018
Last reviewed: January 2020

This helpsheet has been issued by ICAEW’s Technical Advisory Service to help ICAEW members to understand the requirements of the GDPR as it relates to client files applied to common situations experienced by a member. The application of the GDPR will evolve over time and members should consider the latest guidance available from the Information Commissioner’s Office (ICO) and use their professional judgement to apply it to their circumstances.