ACCA · Question 28 · Syllabus F: Professional ethics
An auditor working for CyberSec discovers that their client is actively engaged in funding terrorism. The auditor immediately reports this to the national anti-terrorism police unit, without informing the client or seeking their permission.
Has the auditor breached the IFAC principle of Confidentiality?
Answer options:
Yes, because client information can never be disclosed without explicit client permission.
Yes, because the auditor should have resigned instead of reporting the client.
No, because confidentiality only applies to financial data, not criminal acts.
No, because there is a legal and professional right or duty to disclose such information.
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