Confidentiality Obligations and Exceptions

CPA Professional Standards and Ethics · 3:40

Listen on 93

Lyrics

[Verse 1]
When a client shares their story, opens up their books to me
There's a sacred trust between us, built on confidentiality
Every number, every secret, every detail they reveal
Must be locked away securely, this professional duty's real

[Chorus]
Keep it quiet, keep it safe, never let the secrets out
Unless the law demands disclosure or consent removes all doubt
Public interest overrides when fraud and crime come into play
PIPEDA, court orders, money laundering won't stay away
Keep it quiet, keep it safe, that's the CPA way

[Verse 2]
But the world is never simple, and the rules have shades of gray
When I spot suspicious transactions, can I look the other way?
If there's terrorism funding or proceeds from a crime
My silence isn't golden, disclosure's paradigm

[Chorus]
Keep it quiet, keep it safe, never let the secrets out
Unless the law demands disclosure or consent removes all doubt
Public interest overrides when fraud and crime come into play
PIPEDA, court orders, money laundering won't stay away
Keep it quiet, keep it safe, that's the CPA way

[Bridge]
Quality review inspections, need to share for oversight
Defending legal actions, bringing facts into the light
When clients give permission, written consent opens doors
Balancing my duties like a tightrope walker soars

[Verse 3]
So I weigh each situation, confidentiality's my guide
But when public safety matters, I must set my silence aside
The profession's reputation and society's trust
Depend on how I handle what I do and what I must

[Final Chorus]
Keep it quiet, keep it safe, never let the secrets out
Unless the law demands disclosure or consent removes all doubt
Public interest overrides when fraud and crime come into play
PIPEDA, court orders, money laundering won't stay away
Keep it quiet, keep it safe, that's the CPA way

[Outro]
Trust and transparency, walking hand in hand
Protecting client secrets while protecting our land

← Independence Safeguards and Applications | Professional Fees, Advertising, and Solicitation Rules →