This situation triggered the claim of the entity that brings together all the professional councils of the country by sending a note to the federal administrator, Mercedes Marcó del Pont, in which it requests that they “instruct their dependencies so that in the actions they develop they abstain to carry out requirements that violate the right-duty of Professional Secrecy that the professionals we represent are obliged to respect, because otherwise the development of their work would be seriously affected. “
The requirement in question, as specified by the Federation in the letter signed by President Silvio M. Rizza and Secretary Catalino Núñez, does not expressly contain the legal provision on which it is based to carry out the requirement in question.
However, assuming that it is based on article 35 of Law 11,683, the entity develops a series of arguments in order to support its request.
Among them he points out: “we consider that the precept of this article should in no case be interpreted with such a scope as to imply the absence of any fencing of the request for information emanating from an administrative judge, since, in such a case, the norm with such meaning would be contrary to the constitutional mandate that protects the right to privacy (article 19) and the one that establishes the inviolability of the home and private papers (article 18). “
“Professional Secrecy does not require a special law to establish it, since said duty-right is enshrined in the National Constitution. On the other hand, no law emanating from Congress, not even from the Constituent Power, can impose a generic limitation on the right to privacy. “
2 | BY WAY OF SUMMARY
For greater abundance and by way of synthesis, the professional entity indicates that the supporting work papers of the opinions and certifications originated in the needs of the professional technique that the professional acts that grant public faith be supported by an objective study and sufficiently representative of the information examined, mandatory (Technical Resolution No. 37).
Such papers in which the audit tasks and procedures applied are described, are covered by the guarantees of articles 18 and 19 of the National Constitution and the duty of Professional Secrecy established by the laws whose violation generates disciplinary sanctions and may constitute a crime.
It also highlights that the working papers constitute private papers for the compilation of data and collected antecedents, as well as the tasks carried out for the sole purpose of issuing an opinion, certification or special report in accordance with the professional standards mentioned above. Consequently, they are not intended to be informative for the client or for third parties. They are not enabled to be used for another purpose because they could give rise to partial or different interpretations. Therefore, they cannot be delivered to clients or third parties, except in the latter case, in exceptional circumstances that release from the duty of Professional Secrecy.