What are exceptions to the rule of confidentiality to Auditors and accountants?

Despite the principle of confidentiality, standards allows information disclosure for some cases. The followings are the circumstances where an auditor  or accountants may disclose information obtained during business relationship to third party.
1. When disclosure is permitted by law.
2. When disclosure is required by law i.e. producing evidence in the course of legal proceedings and disclosure to the appropriate public authorities.
3. When disclosure is permitted by client.
4. When there is professional duty/right to disclose, when not permitted by law

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