I'm hoping someone in practice can assist me with this area!
Core Facts:
A client has decided to instruct another firm of accountants (Well, they call themselves "Accountants" but seem to be a non-qualified outfit of dubious antecedents...).
OK: glad to lose this one, so no tears being shed, here!
As a matter of normal practise we demand a de-instruction letter from the client plus, critically (to me) a waiver, authorising my practice to pass over all relevant client records and information to the succeeding firm. As do all other reputable accountancy firms my practice deals with when taking over a client.
In principle, we're not it seems alone as the World and his wife are paranoid over data security and breaches of the HRA etc.
However, I can find no definitive guidance on the ethics section of ICAEW's site or indeed, any other: nor can I find guidance on the Data Commissar's (oops! Freudian Slip!) Commissioner's site, either.
Any advice and more critically, reference citations most gratefully received!