What are the issues to be considered by an auditor or accountant before disclosing informations to third party?

Despite the principle of confidentiality, standards allows information disclosure for some circumstances. however the following should also be considered before the disclosure is made.
1. The type of communication and address expected to be used are appropriate so that the intended recipient are only about to receive the information.
2. Whether the interest of any parties, including third parties whose interests may be affected , could be harmed if the client or employer consents to the disclosure of information by members.
3. whether all the relevant information is known and substantiated, to the extent it is practicable.
4. When the situation involves unsubstantiated facts, incomplete information or unsubstantiated conclusions, professional judgement should be used in determining the type of disclosure to be made, if any.

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