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Answerability for Non-Observance of Audit Secrecy

Author (s)

Kurbanova Khursheda Khairylloevna


The article dwells on the issues concerned with non-divulgence of the data acquired in the course of monitoring of financial-bookkeeping and other documentation of the subjects running a holding on the part of auditors and auditing organizations. The author discloses the provisions of Tajikistan Republic legislation concerned with audit secrecy and all kinds of confidential information in general, she determines also the state of legal regulation in reference to observance of audit secrecy by auditing organizations in Tajikistan Republic.

 The provisions of normative-legal instruments of Tajikistan Republic regulating the issues related to audit secrecy and answerability for its divulgence are analyzed; scientific viewpoints of both home and foreign schools on the theme studied being considered as well.


auditor, audit secrecy, legal regime, confidential information, data unavailable for third persons, divulgence of audit secrecy 


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Publication date

Monday, 24 October 2016