A professional accountant has a
professional duty or right to disclose
confidential information in each of the
following, except:
a. To comply with technical standards and
ethics requirements.
b. To disclose to BIR fraudulent scheme
committed by the client on payment
of income tax.
c. To comply with the quality review of a
member body or professional body
d. To respond to an inquiry or investigation
by a member body or regulatory body
professional duty or right to disclose
confidential information in each of the
following, except:
a. To comply with technical standards and
ethics requirements.
b. To disclose to BIR fraudulent scheme
committed by the client on payment
of income tax.
c. To comply with the quality review of a
member body or professional body
d. To respond to an inquiry or investigation
by a member body or regulatory body