How Is Confidentialty Affected?

Question 1

Protected disclosure

Answer 1

• AAT members protected from allegations of breach of confidentiality as disclosing is required by law

Question 2

AAT member: Client refusal

Answer 2

If client refuses to disclose and has had reasonable time to reflect:

• Report the clients refusal and facts surrounding it to the MLRO or NCA (not to HMRC, because of con)
• cease to act for the client on that matter

Question 3

AAT member in business

Answer 3

• if employer refuses to disclose error or omission to HMRC, an AAT member in business does not have to send report to NCA as not working in practice and therefore not failing to disclose
• if the AAT member in business did not act in relation to the error or omission, he/she does not have to report the matter to the authorities

-Although it will be a protected disclosure if made