The article examines the institution of audit confidentiality within the system of Russian legislation on auditing activities. Based on the analysis of Federal Law No. 307-FZ, regulations of self-regulatory organizations, and law enforcement practice, the content of audit confidentiality is disclosed, the subjects required to comply with it are identified, and exceptions to the confidentiality regime are analyzed. Particular attention is paid to conflicts between the duty to maintain confidentiality and public-law requirements to disclose information — in the areas of anti-corruption, legalization of income, and financing of terrorism. Measures of disciplinary, administrative, and criminal liability for disclosing protected information are considered. The author concludes that audit confidentiality is not absolute but functional in nature, and its boundaries are determined by the balance of private and public interests.
Suglobova et al. (Thu,) studied this question.
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