ACCA Audit and Assurance (F8) Practice Exam 2026 – The Complete All-in-One Guide to Achieve Exam Success

The correct choice related to an obligatory exception to confidentiality for auditors is compellingly tied to legal and ethical obligations. When auditors face a situation where they are compelled by legal processes, it is imperative to comply because failing to do so could lead to significant legal repercussions for both the auditor and the firm.

Confidentiality is a fundamental principle that auditors must uphold; however, it is essential to recognize that there are situations where this confidentiality must be overridden due to legal obligations. For example, if a court orders the auditor to provide information or documents they possess in relation to an investigation, the auditor must comply with this directive to fulfill legal requirements, irrespective of the confidentiality pledge made to their clients.

This exception underscores the responsibility auditors have not only to their clients but also to the broader legal system and society at large. Hence, while maintaining confidentiality is crucial, adherence to legal mandates takes precedence, emphasizing the auditor's role in upholding the rule of law.