The principle of confidentiality is a rule that should be observed in social activities and widely exists in political, national defense, administrative and civil activities.
However, the exception of confidentiality means that if there are conditions and circumstances beyond the provisions, confidentiality may not be adopted, but it is subject to strict conditions.
Such as exceptions to the confidentiality principle in the audit process:
(1) Laws and regulations allow disclosure and obtain authorization from customers or work units;
(2) according to the requirements of laws and regulations, prepare documents or provide evidence for legal proceedings and arbitration, and report the illegal acts found to the regulatory authorities;
(3) To safeguard their legitimate rights and interests in litigation and arbitration when permitted by laws and regulations;
(four) to accept the practice quality inspection of the Institute of Certified Public Accountants or the regulatory agencies, and to answer their inquiries and investigations;
(five) other circumstances stipulated by laws and regulations, professional norms and professional ethics.
Another example is the confidentiality exception in the process of psychological counseling:
1. Helper agrees to disclose confidential information to others.
2. The judicial organ requires psychological counselors to provide confidential information.
3. There are ethics or lawsuits against psychological counselors.
There are legal restrictions on the confidentiality of psychological counseling, such as reporting child abuse and the elderly.
5. Helpers may cause direct injury or death threat to themselves and others.
6. The helper suffers from a life-threatening infectious disease.