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    PracticeCPA®CPA ISC Practice Exam 4Question 10
    Hard1 markMultiple Choice
    Area II: SecurityGDPRRegulationsArea II

    CPA · Question 10 · Area II: Security

    Under the General Data Protection Regulation (GDPR), a data subject requests that a company delete all their personal data. The company refuses because the data is required to be retained by tax laws. Which GDPR principle allows the company to refuse this request?

    Answer options:

    A.

    Legitimate interest

    B.

    Compliance with a legal obligation

    C.

    Public interest

    D.

    Contractual necessity

    How to approach this question

    GDPR rights have exceptions. If the law says 'keep the data', GDPR does not override that law.

    Full Answer

    B.Compliance with a legal obligation✓ Correct
    Article 17 of GDPR (Right to Erasure) provides exceptions, including when processing is necessary for compliance with a legal obligation which requires processing by Union or Member State law.

    Common mistakes

    Thinking the Right to Erasure is absolute.
    Question 09All questionsQuestion 11

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