Client Confidentiality

Members of the Association of Accounting Technicians have an obligation to respect the confidentiality of information about a client’s or employer’s affairs, or the affairs of clients of employers, acquired in the course of professional work. The duty of confidentiality continues even after the end of the relationship between the member and the employer or client.

Confidentiality is always observed by members unless specific authority has been given to disclose information or there is a legal, regulatory or professional duty to disclose. Members have an obligation to ensure that staff under their control and persons from whom advice and assistance is obtained respect the principle of confidentiality.

Confidentiality concerns the matter of usage of information and not just non-disclosure or disclosure. A member acquiring information in the course of professional work should neither use nor appear to use that information for personal advantage or for the advantage of a third party.

Guidelines on Professional Ethics are applicable to all AAT members. A full copy of the Guidelines on Professional Ethics can be obtained from www.aat.org.uk.