Statement 1.306 - Professional Conduct and Disclosure in Relation to Defaults or Unlawful Acts (Issued 4 May 2005)

摘要

This guidance applies to all members and was approved by Council on 4 May 2005. It replaces the previous edition of Statement 1.306 Professional Conduct in Relation to Defaults or Unlawful Acts (issued November 1996), Statement 1.313 Professional Conduct of Members Employed in Public Practice (issued May 1996) and Statement 1.402 Professional Conduct in Relation to Defaults or Unlawful Acts by or on Behalf of a Member's Employer (issued December 1990). The guidance is intended to be of general application. The guidance refers to a number of specific areas of law and regulations, for example, Statement 1.304 Anti-Money Laundering (Proceeds of Crime and Terrorism). A list of additional sources can be found in the Appendix. Members are strongly advised to consult additional sources of guidance as appropriate. The guidance in this statement reflects the law as at 4 May 2005.