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