Work effectively in the accounting and bookkeeping industry in Australia

Working effectively

BAS agents must abide by the Code of Professional Conduct. The code contains a requirement regarding disclosure of client information to third parties.

The Code of Professional Conduct (Code) sets out principles under Confidentiality of client information:

You must not disclose information relating to a client's (or a former client's) affairs to a third party unless you have

• obtained the client's permission; or a legal duty to do so.

1. Briefly outline how this requirement works including one example each of when disclosure is and is not required.

• Make reference to relevant legislation in your answer.
• Disclosure is required:
• Disclosure is not required:

Disclosure is required:

Disclosure is not required: