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ACCA Strategic Professional · Strategic Business Leader · Professionalism, ethical codes and the public interest

Orrin Mining's chief engineer, Tavita, an ACCA-style professional bound by a professional body's code, discovers that waste discharge exceeds the legal limit. His employer says disclosure to the regulator would breach his confidentiality duty and harm shareholders. Which view best reflects the professional position?

Confidentiality is a qualified duty. It can be overridden where disclosure is legally required or serves the public interest, so Tavita should use internal routes, take advice and consider disclosing to the regulator. Staying silent or merely resigning ignores the public interest responsibility of professionals.

  1. AConfidentiality is absolute, so Tavita must stay silent
  2. BConfidentiality is a duty but is overridden where disclosure is legally required or in the public interest, so Tavita should take advice and consider disclosure after internal routes are usedCorrect
  3. CTavita should inform shareholders only, as his duty runs to owners
  4. DTavita should resign and say nothing to anyone, which fully discharges his duty

Explanation

Professional codes treat confidentiality as qualified: it yields to legal obligation and may yield to public interest. The sensible route is internal escalation, legal advice and then disclosure if unresolved. Absolute silence or silent resignation ignores the public interest duty.

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