#7946
Awan Hammad
Participant

    Hi Joanna

    As an accountant / auditor you will need to comply with APES 110 Code of Ethics for Professional Accountants.

    You have to comply with the confidentiality requirements so yes you can provide the information requested if it has been approved by the member / trustee.

    You can use your professional judgement to only supply the information that you believe is essential for the new accountant to perform their role. You could also advise the new accountant where you believe the requested information should be supplied by the member / trustee.

    If the requested information is extensive, you could consider raising a bill for the work taken to supply the requested information. You would need to get a written agreement with the member / trustee if you are to bill for the work.

    Thanks

    The Auditors Institute

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