A Member shall respect personal and confidential relationships that may arise in business or professional activities as defined by privacy legislation, company policy and/or professional practice.
A Member shall not disclose or use any confidential information concerning the affairs of any employee, former employee, employer or former employer except as described in this section.
A Member shall disclose the employer's or employee's affairs: (a) where disclosure is compelled by a process of law or by a statute; or (b) where such information is required to be disclosed by the Professional Conduct Committee and the Board of Directors of the Association in the proper exercise of their duties, unless such disclosure shall contravene the applicable Privacy Legislation of the jurisdiction the infraction takes place.
A Member is not prohibited from disclosing the employer's or employee's affairs: (a) where properly acting in the course of the duties incumbent on a Member; or (b) where a Member becomes aware of apparent or suspected unprofessional activity. Before making such a disclosure, a Member should obtain advice from senior management within their organization in accordance with the policies and procedures of that organization, and then, if necessary, seek the advice of outside legal counsel as to the Member's duties and obligations as a member of the Association subject to this code of Professional Conduct. A Member so doing shall not be in violation of this Rule regarding confidentiality by reason only of the seeking or following of such legal advice or reporting.
Members who handle money or other property in trust shall do so in accordance with the terms of the trust and the general law relating to trusts. These Members shall maintain such records as are necessary to account properly for the money or other property.
In accordance with the policies established by the Association, a Member who holds a CPA certification shall maintain a professional standing by participating in Continuing Professional Education(CPE) as defined by the CPA Board of Directors.
Members shall not be associated with information which the Member knows, or ought to know, to be false or misleading, whether by statement or omission.
A Member shall immediately disclose any material discrepancy that becomes known to the Member concerning payroll information on which the Member has issued a communication, or with which the Member is associated.