Confidentiality

1. ANISHAZIQAH BINTIJAMALLUDIN
NURDALILAHATIKAHBINTI ZAKARIA
SUFI FARHANA BINTI MOHDKAMARI
NUR HAFIZAHBINTI MOHDNASIR
*MIA BY-LAWS

2. *Confidentiality
*Confidentiality is a set of rules or a
promise that limits access or places
restrictions on certain types of information.
*Prohibits a member from using confidential
information acquired in the course of the
professional work for personal advantage,
except with the consent of the client

3. *Confidentiality
Examples
confidential
information
Officers’ salaries Product pricing
Advertising plans
Product cost data

4. *Permitted by law and is authorized by the
client or the employer.
*In accordance with the provision of any
written law or where disclosure is
compelled by the process of law
*Where disclosure is reasonably
necessary to protect the member’s
interest
*Confidentiality
However, a member may disclose confidential information
without the consent of the client under the following
situations (Section 140) :

5. *Confidentiality
What if the member is in doubt?
If the member is in doubt whether he has right or
duty to disclose, he should seek legal advice.
Why this principle exist?
 to comply with relevant laws and regulations
 to avoid any action that may bring discredit to the
profession.

6. Need to comply with this principle even
after the end of relationship
*Acquire new client, auditor is entitled to
use prior experience
*However, auditor cannot disclosed any
confidential information
*Confidentiality