Work effectively in the accounting and bookkeeping industry

In Australia, BAS agents must abide by the Code of Professional Conduct. The code contains a requirement regarding disclosure of client information to third parties.

1. Briefly outline how this requirement works including one example each of when disclosure is and is not required. Make reference to relevant legislation in your answer

Disclosure is required:

Disclosure is not required:

2. In order to abide by the Code, what must you first do before providing your client's information to the overseas company?