Once Again on the Issue of Auditor's and Tax Advisor's Duty of Confidentiality, this Time in the Context of Changes to its Extent

Znovu k otázce mlčenlivosti auditorů a daňových poradců, tentokrát v kontextu změn v jejím rozsahu

Jan Molín

Český finanční a účetní časopis, 2013, vol. 2013, issue 4, 96-109

Abstract: This paper deals with auditor's and tax advisor's duty of confidentiality. In the first part I define the auditor's duty of confidentiality, also in the context of legal regulation development concerning the auditor's profession. I go on to discuss aspects of breach of the duty to confidentiality and mention particular cases that are not considered to be the breach of the duty to confidentiality under the Act on Auditors. This is followed by defining the tax advisors' legal obligation to maintain the duty of confidentiality. The paper also focuses on the comparison between auditors' and tax advisors' duty of confidentiality and compares the relevant legal regulation itself. The third part discusses situations when the duty of confidentiality needs to be breached, i.e. in cases when criminal activity is being investigated; and is followed by brief notes concerning the development of the extent of duty of confidentiality.

Keywords: Duty of confidentiality; Auditor; Tax advisor; Breach of the duty to confidentiality; Criminal offence; Criminal proceedings; Profesní mlčenlivost; Daňový poradce; Prolomení mlčenlivosti; Trestný čin; Trestní řízení (search for similar items in EconPapers)
JEL-codes: K42 M42 (search for similar items in EconPapers)
Date: 2013
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DOI: 10.18267/j.cfuc.357

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