【每日一练】ACCA F8（Dec 2014）

Please use the space provided on the inside of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question.

Auditors have a professional duty of confidentiality under ACCA’s Code of Ethics and Conduct; voluntary disclosure of information may be necessary in certain situations.
For which TWO of the following situations should an auditor make VOLUNTARY disclosure?
(1) If an auditor knows or suspects his client is engaged in money laundering
(2) Where disclosure is made to non-governmental bodies
(3) Where it is in the public interest to disclose
(4) If an auditor suspects his client has committed terrorist offences
A 1 and 4
B 1 and 3
C 2 and 4
D 2 and 3

Answer：

D 

In the case of situations 1 and 4, the auditor has an obligation to disclose details of their clients’ affairs to third parties. Situations 2 and 3 are ones where voluntary disclosure should be made.

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