3.2 Meaning and immunity of confidentiality obligation在线视频

同学们 大家好
Hello,everyone.

今天我们要学习的内容
What we are going to learn today is

是保密义务的含义和豁免
the meaning and exemption of confidentiality obligation.

注册会计师能否与客户维持正常的关系
Whether a CPA can maintain a normal relationship with clients

有赖于双方能否自愿
depends on whether the two sides can voluntarily

而又充分进行沟通和交流
and fully communicate with each other

不掩盖任何重要的事实和情况
without covering up any important facts and situations.

但是注册会计师与客户的沟通
But the communication between the CPA and the client

必须建立在为客户保密的基础上
must be based on the confidentiality of the client.

那么保密义务的具体含义是什么呢
What is the specific meaning of the confidentiality obligation?

保密义务在所有情况下都必须遵循吗
Must confidentiality obligations be observed in all cases?

这是我们今天要解决的两个问题
These are the two problems we need to solve today.

一 保密义务的含义
Ⅰ.Meaning of confidentiality obligation

注册会计师在签订业务约定书时
When signing the engagement letter, the certified public accountant

应当书面承诺对在执行业务过程中
shall make a written commitment to keep confidential the customer information

获知的客户信息保密
obtained in the course of carrying out the business.

这里所说的客户信息通常是指商业秘密
The customer information mentioned here usually refers to the business secret.

一旦商业秘密被泄露或被利用
Once the business secret is disclosed or utilized,

往往给客户造成损失
it often causes losses to the customer.

因此许多国家规定
Therefore, many countries stipulate that CPAs

在公众领域执业的注册会计师
who practice in the public domain

不能在没有取得客户同意的情况下
cannot disclose any client's secret information

泄露任何客户的秘密信息
without the consent of clients.

注册会计师有义务对其在专业服务过程中
Certified public accountants have the obligation to keep confidential the information about their clients

获得的有关客户的信息予以保密
obtained in the process of professional services,

这一保密责任甚至在注册会计师
which should continue even after the termination of the relationship

与客户的关系终止后仍应继续
between certified public accountants and clients.

因此注册会计师应当始终遵守保密原则
Therefore, certified public accountants should always abide by the principle of confidentiality,

除非有专门的信息披露授权
unless they have special authorization for information disclosure

或具有法定或专业的披露责任
or have legal or professional responsibility for disclosure.

保密不仅仅涉及信息披露
Confidentiality not only involves information disclosure,

还要求注册会计师不能出于个人
but also requires certified public accountants not to use

或第三方的利益使用
or be reasonably believed to use the information obtained in the course of practice

或被合理认为使用了执业过程中获得的信息
for the benefit of individuals or third parties.

注册会计师可以接触到很多有关客户
Certified public accountants can access a lot of information

不欲向公众披露的信息
about customers who do not want to disclose to the public.

因此注册会计师应使客户相信自己
Therefore, certified public accountants should make customers believe that

不会向其他人员做未经授权的披露
they will not make unauthorized disclosure to other personnel.

但这并不适用于为免除注册会计师的责任
However, this does not apply to the disclosure of such information

而根据职业道德规范要求
according to the requirements of professional ethics

对此类信息进行披露的情形
in order to exempt the certified public accountant from the responsibility.

二 保密义务的豁免
Ⅱ. Exemption from confidentiality obligations

尽管在通常情况下
Although under normal circumstances,

注册会计师应当对执业过程中
certified public accountants should keep confidential the client information

获知的客户信息保密但是也有例外
obtained in the course of practice,there are exceptions.

由于注册会计师承担着
As CPA bear the responsibility of

维护社会公众的责任
maintaining the public,

如果客户存在违法行为
if the client commits an illegal act,

注册会计师将面临着法规强制
the CPA will face the requirement that the CPA be forced to disclose client information.

注册会计师披露客户信息的要求
Requirements for CPAs to disclose client information

例如美国在1995年对证券法案的修正案中
For example, in the 1995 amendment to the Securities Act, the United States required that

要求注册会计师如果发现客户的违法行为
if the CPA discovers that a customer's illegal behavior

或可能存在违法行为
or possible illegal behavior,

应当告知适当的管理层
CPA should inform the appropriate management

并向董事会或其审计委员会报告
and reports to the board of directors or its audit committee.

如果管理层或董事会
If the management or the board of directors

不采取适当行动加以改正
does not take appropriate actions to correct,

而因此影响审计报告的质量
and affect the quality of the audit report,

注册会计师应立即如实告知董事会
the certified public accountant shall immediately and truthfully inform the board of directors.

董事会应在得知情况的一个工作日内
The board of directors shall report to the Securities and Exchange Commission

报告证券交易管理委员会
within one working day after knowing the situation,

并向注册会计师提供
and provide the certified public accountant with a copy of the report

向证券交易管理会报告的复印件
to the Securities and Exchange Commission.

如果注册会计师在一个工作日内
If the certified public accountant fails to obtain the copy of the report

没有拿到董事会
of the board of directors

向证券交易管理委员会报告的复印件
to the Securities and Exchange Commission within one working day,

就必须解除业务
he must terminate his business

或直接向证券交易管理委员会报告
or report directly to the Securities and Exchange Commission.

解除业务的注册会计师
It is still necessary for a certified public accountant to

仍有必要向证券交易管理委员会
submit a copy of the report to the board of directors

递交一份给董事会报告的复印件
to the Securities and Exchange Commission.

那么注册会计师在哪些情况下
Under what circumstances can CPAs

可以披露客户的有关信息呢
disclose relevant information of customers?

请同学们注意
Please note that they can disclose relevant information

在以下情况下可以披露客户的有关信息
of customers under the following circumstances:

取得客户的授权
get authorization from customer;

或根据法规要求为法律诉讼准备文件
or prepare documents

或提供证据
or provide evidence

以及向监管机构报告发现的违反法规的行为
for legal proceedings,and report the found violations to regulatory authorities;

或者接受同业复核以及注册会计师协会
or accept the peer review and the quality inspection conducted by the institute of CPAs

和监管机构依法进行的质量检查
and the regulatory authority in accordance with the law.

再决定披露客户的有关信息时
When deciding to disclose customer information,

注册会计师应当考虑以下因素
CPA should consider the following factors：

一 是否了解和证实了所有相关信息
first,are all relevant information be understood and verified,

如果还存在未经证实的事实或意见
if there are still unconfirmed facts or opinions,

再决定披露时应当运用职业判断
professional judgment should be used in the decision of disclosure;

二 信息披露的方式和对象
second,ways and objects of information disclosure,

尤其是注册会计师应当确定
especially certified public accountants should make sure that

沟通对象是适当的接受者
the object of communication is the appropriate recipient

并有责任采取适当行动
and have the responsibility to take appropriate actions;

三 可能承担的法律责任和后果
third,possible legal liabilities and consequences,

注册会计师是否会因
whether the CPA will incur legal liability

信息披露而招致法律责任
due to information disclosure

其后果是什么
and what are the consequences;

在所有情况下
In all cases,

注册会计师都应当考虑
CPA should consider

是否需要向法律顾问
whether they need to consult with legal advisers

和职业组织进行咨询
and professional organizations.

本节内容是保密义务的含义和豁免
The content of this section is the meaning and exemption of confidentiality obligation.

谢谢大家
Thank you.