When can you disclose confidential client information?

Asked by: Kale Rippin  |  Last update: October 15, 2023
Score: 4.4/5 (70 votes)

The confidentiality rule, for example, applies not only to matters communicated in confidence by the client but also to all information relating to the representation, whatever its source. A lawyer may not disclose such information except as authorized or required by the Rules of Professional Conduct or other law.

In which situations may you disclose confidential client information?

In which situations may you disclose confidential client information without violating the AICPA Code of Professional Conduct? In response to a validly issued and enforceable subpoena. At the request of another client that needs the information to file its tax return.

When can an accountant disclose confidential information?

A professional accountant* should respect the confidentiality of information acquired as a result of professional and business relationships and should 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.

What are three examples of when confidential information can be released?

Examples of situations where information, normally considered to be confidential, might need to be shared:
  • A person is likely to harm themselves.
  • A person has been, or is likely to be, involved in a serious crime.
  • A person is likely to harm others.
  • Your safety is placed at risk.

What is the confidential client information rule under section 1.700 001?

The “Confidential Client Information Rule” (ET sec. 1.700. 001) provides that a member must not disclose confidential client information without specific consent of the client, with limited exceptions as described in the rule and its interpretations.

Can Auditors Disclose Confidential Information ? | Obligatory vs Voluntary Disclosure | ACCA F8 |

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What are the 3 exceptions to confidentiality?

Which Circumstances Are Exempt from Confidentiality?
  • The client is an imminent and violent threat towards themselves or others.
  • There is a billing situation which requires a condoned disclosure.
  • Sharing information is necessary to facilitate client care across multiple providers.

What is the confidential client information rule?

The confidentiality rule, for example, applies not only to matters communicated in confidence by the client but also to all information relating to the representation, whatever its source. A lawyer may not disclose such information except as authorized or required by the Rules of Professional Conduct or other law.

What are the 4 examples of the exceptions to confidentiality?

POSSIBLE EXCEPTIONS TO CONFIDENTIALITY INCLUDE, BUT ARE NOT LIMITED TO, THE FOLLOWING SITUATIONS: CHILD ABUSE; ABUSE OF THE ELDERLY OR DISABLED; SEXUAL EXPLOITATION; COURT ORDERED DISCLOSURE OF INFORMATION; AND/OR IDS/HIV INFECTION AND POSSIBLE TRANSMISSION.

What are 5 examples of confidentiality?

Here are some examples of confidential information:
  • Name, date of birth, age, sex, and address.
  • Current contact details of family.
  • Bank information.
  • Medical history or records.
  • Personal care issues.
  • Service records and file progress notes.
  • Personal goals.
  • Assessments or reports.

What are the exceptions to disclosure of confidential information?

Most of the mandatory exceptions to confidentiality are well known and understood. They include reporting child, elder and dependent adult abuse, and the so-called "duty to protect." However, there are other, lesserknown exceptions also required by law.

What are the confidentiality rules for accountants?

When a professional accountant changes employment or acquires a new client, the professional accountant is entitled to use prior experience. The professional accountant should not, however, use or disclose any confidential information either acquired or received as a result of a professional or business relationship.

In which situation is an accountant permitted to communicate confidential information to individuals or authorities?

The Code states that a professional accountant would be required to disclose confidential information when there is a professional duty or right to disclose, when not prohibited by law, to comply with technical standards and ethical requirements.

Do accountants have client confidentiality?

While there is no accountant-client privilege under the common law, some communications between an accountant and a client may be privileged under the attorney-client privilege if the accountant is acting as an agent of the attorney.

What are three 3 ways to ensure a client's confidentiality is maintained?

How to Protect Client Confidentiality
  • Use a secure file-sharing and messaging platform. ...
  • Store Physical Documents in an Environment with Controlled Access. ...
  • Comply with Industry Regulations (SOC-2, HIPAA, PIPEDA) ...
  • Host Routine Security Training for Staff. ...
  • Stay Alert of New Security Threats.

What are examples of confidential client information?

Examples of confidential information include a person's phone number and address, medical records, and social security. Companies also have confidential information such as financial records, trade secrets, customer information, and marketing strategies.

What is an example of showing confidentiality?

Example: 'Even if this person was a very close friend of mine, if I am aware of sensitive information and the need to keep it private, that is what I would do. Even if my friend was persistent, I would calmly and politely tell them that I could not divulge any information about the company.

In what types of situations would you break confidentiality?

When to Break Confidentiality
  • If the client may be an immediate danger to themself or another.
  • If the client is endangering another who cannot protect themself, as in the case of a child, a person with a disability, or elder abuse.
  • When required to obtain payment for services.
  • As required by state or federal laws.

What are the 6 principles of confidentiality?

Lawfulness, fairness and transparency. Purpose limitation. Data minimisation. Accuracy.

What are the three types of confidential information?

Three main categories of confidential information exist: business, employee and management information. It is important to keep confidential information confidential as noted in the subcategories below. Customer lists: Should someone get a hold of your customer list, they could steal customers from you.

What does the BACP say about confidentiality?

get explicit consent from clients for keeping records and explain their right to see their notes (Subject Access Requests) maintain records that are adequate and relevant but limited to what is necessary. keep clients' names and contact details separately from their session notes and other records.

What is an example of confidentiality in healthcare?

Scenario 1: Patient Check-In

Why do healthcare practices have patients sign their names on removable mediums? It's all about patient confidentiality and keeping information out of eyesight. Covered entities need to remove the names and signatures of their patients from public view to protect their privacy.

What is an example of a breach in patient confidentiality?

Breaches of Confidentiality
  • Lost or stolen laptops storing participant information.
  • Lost or stolen USB/thumb drives with unencrypted participant information.
  • Accessing PHI without a business need to know.
  • Any unencrypted PHI sent outside of the Health Sciences Center.

What are legal exceptions to client confidentiality?

Exceptions to the Duty of Confidentiality
  • Waiver. A person who confides in a professional can waive the protection of professional secrecy. ...
  • In Case of Danger. ...
  • Committing a Crime. ...
  • Infectious Diseases. ...
  • Inspection and Investigation by Professional Orders. ...
  • Search for the Truth. ...
  • Protection of Children.

What is Principle 5 confidentiality?

Principle 5 of the CDI Code of Ethics (Confidentiality) states that: Members must respect the privacy of individuals, disclosing confidential information only with informed consent, except where there is clear evidence of serious risk to the client or welfare of others.

What are two exceptions to confidentiality?

1. You are a danger to yourself and threaten to harm yourself (e.g., suicidal). 2. You threaten to harm another specific person (e.g., assault, kill).