In accordance with Audit Regulations, Ethical Standards and the policy of the firm, all principals and staff are required to complete and sign a statement of confidentiality as a condition of employment. The statement should be renewed every year.

My attention has been drawn to the need for confidentiality on all assignments.
In particular:

* Working papers must always be kept securely so that unauthorised access is not gained by either the client’s staff or third parties.

* The firm’s audit procedures should not be disclosed to third parties without proper approval from the partner in charge.

* Information about the client should not be disclosed to either the client’s staff or third parties without proper approval from the partner in charge.

I understand that breach of the rules regarding confidential information will be considered as gross misconduct and normally, subject to investigation, will result in disciplinary action, and in certain circumstances, to legal action.

*Passwords should not disclosed to anyone else and two factor authentication is to be used where possible.