Ca professional ethics-clarification required

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Anoop.V.P

Anoop.V.P (Querist)
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29 August 2016 We know that as per CA Act,CA will be liable to mis conduct if he discloses the information acquired during his audit to any person without the consent of his client or otherwise required by law.

1.My question is that what is meant by ''required by law'' ? Whether it means ''Court order''or ''government order''? Please give examples.

2.Whether government departments (like Police dept.)can obtain information from CA about his client ?

3.Whether the ''information'' includes the figures shown in the books of accounts of the client like sales figures,purchases figure,balance sheet figures...etc or whether it must be any sensitive data about the client?

Please give me answer to all above my questions.it is urgent

Amol S Joglekar

Amol S Joglekar (Expert)
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29 August 2016 Disclosure is as per situation.
CA may disclose the information if it is required by any law, for the time being in force.
CA may share the information with the Police Dept if it is required by law....(The prudent course under such situation would be to ask for the written request from any such department; stating the law under which the same is required)

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