EG《道德与治理》习题：

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2021年第一学期澳洲注册会计师考试EG《道德与治理》习题：In which one of the following situations is the duty of confidentiality most likely to be breached?

知识点

In which one of the following situations is the duty of confidentiality most likely to be breached?

A When information is required to be disclosed by law.

B When information is disclosed in response to a formal investigation by CPA Australia.

C If the accountant obtains authorisation from the client before disclosing the information.

D If information is disclosed after the accountant has resigned from their position with the employer.

【答案】D

【解析】The correct answer is Option D. The duty of confidentiality does not end with the termination of the professional–client or professional–employer relationship. The duty continues even after such relationships have been terminated (s. 140.6). Generally, the duty of confidentiality is relieved only when there is a professional duty or right to disclose, when not prohibited by law (s. 140.7(c)).

Option A, B and C are incorrect because they are not breaches of confidentiality as they are identified in section 140.7. Options A is addressed in 140.7(b) and C in 140.7(a). Option B is linked to 140.7(c)(ii). The following are the circumstances listed in s. 140.7 in which disclosure of confidential information may be appropriate:

(a) Disclosure is permitted by law and is authorised by the client or the employer;

(b) Disclosure is required by law, for example:

(i) Production of documents or other provision of evidence in the course of legal proceedings; or

(ii) Disclosure to the appropriate public authorities of infringements of the law that come to light; and

(i) To comply with the quality review of a member body or Professional Body;

(ii) To respond to an inquiry or investigation by a member body or regulatory body;

(iii) To protect the professional interests of a Member in legal proceedings; or

(iv) To comply with technical and professional standards, including ethical requirements. Under AUST140.7.1, members considering disclosing confidential information without consent are strongly advised to first obtain legal advice.