1.2 Disclosure of information and confidentiality

In relation to information acquired as a result of professional and business relationships, you should not:

? Disclose such information acquired, nor

? Use it for your own advantage or that of third parities

This duty continues even after the end of relationship. You may use experience and expertise gained from advising clients to advise other clients.

Disclosure is possible when

? permitted by law and is authorised by the client or the employer

? required by law, such as under anti-money laundering legislation

? there is a professional duty or right to disclose, when not prohibited by law, such as under a quality review