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Under what circumstance principle of confidentiality does not restrict disclosure of information held by the auditor that he gained during auditing?

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Question added by Kamran Anjum , Head of Internal Audit , Rafhan Maize Products Company limited, Faisalabad, Pakistan, Ingredion Incorporated Gmbh
Date Posted: 2014/04/09
MAJOUL Fadhel - CPA- CIA-CFE-CRMA-CISI
by MAJOUL Fadhel - CPA- CIA-CFE-CRMA-CISI , Consulting role related to Internal Audit , Dublin Investment & Management of Health Services Co

In case that he has to defend himself in subpoena or obliged by law, also for peer review.

Khalid Noor
by Khalid Noor , Accounting Manager , FedEx

Auditor cannot disclose anything about the client without its permission, however if the court specifically orders to disclose something, or when the audiotr defends in a suit filed agianst him or the issue relating to money laundering or terrorism issue then the auditor is duty bound to disclose the same.

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