Disclosure of confidential information by a Chartered Accountant is PERMISSIBLE / REQUIRED in ALL of the following circumstances EXCEPT:

Code of Ethics — confidential information may be disclosed only when (a) required by law (e.g., evidence in legal proceedings), (b) permitted by law AND authorised by the client, or (c) professional duty/right (peer/quality review, regulator response, defending against allegations, complying with technical standards). Disclosure for the accountant's own commercial advantage or to benefit other clients is NEVER permitted — that's an integrity and confidentiality breach.