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Confidentiality Principles

Professional Responsibility

As a professional accountant we are required to

be straightforward and honest in all professional and business relationships.

As a professional accountant we will not allow bias, conflict of interest or undue influence of others to override professional or business judgments.

Confidence & Due Care

As a professional accountant we have a continuing duty to maintain professional knowledge and skills at the level required to ensure that a client or employer receives competent professional service based on current developments in practice, legislation and techniques.

As a professional accountant we will act diligently and in
accordance with applicable technical and professional standards when providing professional services.

Confidentiality

As a professional accountant we will respect the confidentiality of information acquired as a result of professional and business relationships and will not disclose any such information to third parties without proper and specific authority unless there is a legal
or professional right or duty to disclose.

Confidential information acquired as a result of professional and business relationships
will not be used for the personal advantage of our professional accountante or third parties.

Conceptual Approach

The circumstances in which our professional accountants operate may give rise to specific threats to compliance with these principles. It is impossible to define every situation that creates such threats and specify the appropriate mitigating action. In addition, the nature of engagements and work assignments may differ and consequently different threats may exist, requiring the application of different safeguards.

As a professional accountant we have an obligation to evaluate any threats to compliance with the principles when we know, or could reasonably be expected to know, of circumstances or relationships that may compromise compliance with these principles.

Information adopted and extracted from Code of Ethics for Professional Accountants